FSAFEDS 2027: Limits, Carryover, Deadlines and the New FSA Card
FSAFEDS is the Federal Flexible Spending Account Program. It is an OPM program that lets eligible federal employees set aside pre-tax pay for health care and dependent care costs. For 2027, the IRS caps health care FSA contributions at $3,500, and the dependent care FSA limit is $7,500 per household. Enrollment does not carry forward, so you must sign up again during Open Season, November 9 to December 14, 2026.
2027 Limits and Deadlines
| Item | 2027 plan year |
|---|---|
| Health care FSA contribution limit (IRS) | $3,500 (up from $3,400 in 2026) |
| Dependent care FSA limit | $7,500 per year; $3,750 if married filing separately |
| Minimum election, all accounts | $100 |
| Carryover from 2026 into 2027 (HCFSA, LEX HCFSA) | Up to $680, if you re-enroll for at least $100 |
| IRS carryover cap for 2027 plan years | $700 |
| Open Season (enroll for 2027) | November 9 to December 14, 2026 |
| Last day to incur 2027 HCFSA or LEX HCFSA expenses | December 31, 2027 |
| Last day to incur 2027 DCFSA expenses | March 15, 2028 |
The Three FSAFEDS Accounts
- Health Care FSA (HCFSA): pays for eligible medical, dental and vision costs that your health plan does not cover.
- Limited Expense Health Care FSA (LEX HCFSA): the limited version of the health care account. Under IRS rules, a limited-purpose health FSA is the type you can hold while you contribute to an HSA with a high deductible health plan.
- Dependent Care FSA (DCFSA): pays for care of a child under 13, such as daycare, preschool, before and after school care and summer day camp, or for a spouse or relative who cannot care for themselves and lives with you. Federal law raised the limit from $5,000 to $7,500 starting with 2026. If you and your spouse can both use a dependent care FSA, you cannot each claim $7,500.
Who Can Enroll and When
Employees of Executive branch agencies, and of agencies that have adopted the Federal Flexible Benefits Plan (FedFlex), can join. Current enrollees must enroll again each year. Open Season elections take effect January 1. New and newly eligible employees have 60 days after they become eligible to enroll, and must do so before October 1 of the year. Outside Open Season, a qualifying life event also lets you enroll.
Use It or Lose It and Carryover
FSAFEDS has adopted carryover for the health care and limited expense accounts. If you had a 2026 HCFSA or LEX HCFSA, up to $680 of unused money carries into 2027, but only if you enroll again for at least $100. The dependent care FSA has no carryover. You can incur 2026 DCFSA expenses until March 15, 2027, and money left after that is lost. Claims for 2026 expenses are due by April 30, 2027.
The New FSAFEDS Card for 2027
For 2027, HCFSA and LEX HCFSA enrollees can choose the FSAFEDS Visa FSA Card to pay for eligible health care, pharmacy, dental and vision costs at the point of service. During Open Season you pick either the card or paperless reimbursement (if your FEHB or FEDVIP plan takes part), and that choice lasts the whole year. The card cannot be used at ATMs or for cash back. Keep itemized receipts and Explanations of Benefits in case FSAFEDS asks you to prove an expense.
To compare health plans for the same Open Season, see the FEHB Open Season 2026 guide and the 2027 FEHB premiums.
Sources & Methodology
- Health care FSA limit and carryover cap: IRS Rev. Proc. 2026-35, section .16, and the IRS tax year 2027 release.
- Dependent care limit: Public Law 119-21, section 70404, and IRS Publication 15-B. Limited-purpose FSA: IRS Publication 969.
- Eligibility, minimum, enrollment and card: OPM Flexible Spending Accounts, and FSAFEDS.gov pages (home, Health Care FSA and Dependent Care FSA) as archived on October 18 and 26, 2026, because FSAFEDS.gov blocked our automated retrieval. All retrieved November 7, 2026.
FAQ
What is the FSAFEDS limit for 2027?
The IRS health care FSA limit for 2027 is $3,500. FSAFEDS had not posted its own 2027 maximum in the latest copy of its Health Care FSA page we could read (October 18, 2026), which still showed its 2026 maximum. The dependent care FSA limit is $7,500 per household, or $3,750 if you are married and file separately.
Do I have to re-enroll in FSAFEDS every year?
Yes. Enrollment does not carry forward from year to year, so enroll during Open Season, November 9 to December 14, 2026, to have an account in 2027.
Can I carry over my FSAFEDS balance?
For the health care and limited expense accounts, up to $680 from 2026 carries into 2027 if you re-enroll for at least $100. The dependent care FSA does not allow carryover.
This page is for educational purposes only and is not personalized tax or benefits advice. Check FSAFEDS.gov and your agency's benefits office before you enroll.
