Calculate your take-home tax savings across Healthcare FSA, Dependent Care FSA, and HSA accounts. Updated with official 2026 and 2027 IRS limits.
Pre-tax payroll deductions shield your money from federal income taxes, FICA payroll taxes, and state taxes.
Limits used by this calculator are established under IRS Section 125 (FSA), Section 129 (DCFSA), and Section 223 / Rev. Proc. 2026-25 (HSA).
| Account Type | Coverage Tier | 2026 Limit | 2027 Official Limit | FICA Exemption (7.65%) | Day 1 Liquidity |
|---|---|---|---|---|---|
| Healthcare FSA (HCFSA) | Individual Employee | $3,300 | $3,400 (Projected) | YES | YES (100% Day 1) |
| Healthcare FSA Rollover | Carryover Maximum | $660 | $680 (Projected) | YES | Rolls into next plan year |
| Dependent Care FSA (DCFSA) | Single / Joint Household | $5,000 | $5,000 (Statutory cap) | YES | NO (Cash balance) |
| Dependent Care FSA (DCFSA) | Married Filing Separately | $2,500 | $2,500 (Statutory cap) | YES | NO (Cash balance) |
| Health Savings Account (HSA) | Self-Only HDHP | $4,300 | $4,400 (Rev. Proc. 2026-25) | YES (via Payroll) | NO (Cash balance) |
| Health Savings Account (HSA) | Family HDHP | $8,550 | $8,750 (Rev. Proc. 2026-25) | YES (via Payroll) | NO (Cash balance) |
| HSA Catch-Up | Age 55+ Additional | +$1,000 | +$1,000 (Statutory fixed) | YES (via Payroll) | Accrues to HSA |
When you contribute pre-tax dollars through your employer's cafeteria plan (IRC Section 125), your gross taxable income is reduced on IRS Form W-2 Boxes 1, 3, and 5. This shields your money from your top marginal federal income tax bracket (typically 12% to 32%), the 7.65% FICA payroll tax (Social Security + Medicare), and applicable state income taxes.
If you deposit funds into an HSA directly from your bank account, you can deduct the contribution on IRS Form 8889 for federal income tax, but you permanently lose the 7.65% FICA tax deduction. Setting up pre-tax payroll deductions ensures you capture the complete tax shelter.
For Healthcare FSAs and Dependent Care FSAs, annual election amounts are legally locked on Day 1 unless you experience an IRS Qualifying Life Event (QLE) such as marriage, birth of a child, or a change in daycare rates. For HSAs, federal law allows you to adjust your payroll contributions at any time during the year.
Healthcare FSAs are subject to the IRS "Use-It-or-Lose-It" rule unless your employer adopts either an IRS Carryover (up to $660 in 2026 / $680 in 2027) or an extended 2.5-month grace period. Dependent Care FSAs do not allow standard rollovers. Review spend-down rules in our Healthcare FSA Guide.