Open enrollment season brings a wave of "2027 limits" articles, and most of them bury an important distinction: some of next year's benefit-account numbers are locked in by the IRS, and some are still educated guesses. Mixing the two together without saying which is which risks someone budgeting around a number that could still move. Here's exactly where things stand as of late September 2026.
2027 HSA contribution limit: officially confirmed
The IRS confirmed 2027 Health Savings Account limits in Revenue Procedure 2026-24, released May 29, 2026: $4,500 for self-only coverage (up $100 from 2026's $4,400) and $9,000 for family coverage (up $250 from 2026's $8,750). These numbers are final — they won't change between now and January 1, 2027.
HSA catch-up contribution for 55+
Anyone 55 or older can contribute an additional $1,000 on top of the regular limit, bringing the 2027 maximum to $5,500 (self-only) or $10,000 (family) for that group. Unlike the base limits, the catch-up amount isn't adjusted for inflation each year — it's been fixed at $1,000 by statute since 2009, so it's not going anywhere regardless of what the IRS announces for other figures.
2027 FSA limit: still a projection, not yet official
Flexible Spending Account limits are set through a separate IRS process, and as of this writing the agency hasn't published the 2027 number — it typically does so in October or November of the prior year. The widely cited $3,500 figure (up from 2026's confirmed $3,400) is an industry projection built from the same inflation formula the IRS uses, and multiple independent benefits-consulting sources have converged on that same estimate. Historically, these projections have landed close to the eventual official number, but "close" isn't "confirmed" — treat $3,500 as a planning estimate until the IRS says otherwise.
Projected FSA carryover limit for 2027
The maximum amount you can carry over into the next plan year is set at 20% of the contribution limit, which projects to $700 for 2027 (up from 2026's $680, itself 20% of $3,400). Like the base FSA limit, this carryover figure is a projection, not an official number, until the IRS publishes its own revenue procedure.
Why the confirmed/projected distinction actually matters
If you're deciding how much to elect for a Health FSA during open enrollment, using a projected number that turns out even $50-100 off in either direction changes how much you can safely set aside without risking the "use it or lose it" rule on the high side, or under-saving on tax-advantaged spending on the low side. HSA elections carry less of that risk since the number is already locked in — which is exactly why it's worth knowing which of your benefit numbers you can rely on today and which you should double check again once the IRS publishes the real FSA revenue procedure.
Try the 2027 HSA & FSA Contribution Limit Calculator →
Sources: IRS Revenue Procedure 2026-24 (2026-05-29), via ustax.tools and The Tax Adviser; FSA 2027 projections via ustax.tools and EBC Insights, both citing the standard IRS inflation-adjustment formula and noting the official figure is pending as of publication.