{
  "title": "2027 Health FSA Contribution Limit",
  "canonical": "https://quantcalc.app/fsa-contribution-limit-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": "IRC §125(i)",
    "index": "C-CPI-U",
    "rounding": "Salary-reduction limit rounded down to the next lowest multiple of $50 (IRC §125(i)(2) via §1(f)(3),(7)); carryover maximum is 20% of the salary-reduction limit, rounded to the next lowest multiple of $10 (Notice 2013-71 formula).",
    "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
    "sourceLabel": "IRS Rev. Proc. 2025-32, section 3.15",
    "notProjected": null,
    "title": "Health FSA salary reduction limit and carryover"
  },
  "rows": [
    {
      "label": "Health FSA salary reduction contribution limit",
      "scope": "",
      "v26": "$3,400",
      "v27": "$3,500",
      "status": "PROJECTED",
      "numeric": {
        "v26": 3400,
        "v27": 3500
      }
    },
    {
      "label": "Maximum carryover of unused amounts",
      "scope": "",
      "v26": "$680",
      "v27": "$700",
      "status": "PROJECTED",
      "numeric": {
        "v26": 680,
        "v27": 700
      }
    }
  ]
}