Last Updated: October 4, 2026 Reading Time: 8 min
FSAFEDS Open Season 2026 runs November 9 through December 14, 2026, and FSAFEDS is the one program on the Open Season menu that ends if you do nothing. Your health plan and your dental and vision plan carry over. Your flexible spending account does not.
The FSAFEDS Open Season 2026 Dates and the Eastern Time Cutoff
OPM has confirmed the dates. The 2026 Federal Benefits Open Season runs from November 9 through December 14, 2026, for elections that take effect in the 2027 plan year.
FSAFEDS runs on Eastern Time. OPM's Open Season page says the season "ends at 11
pm Eastern Time on Monday December 14, 2026" for FEDVIP and FSAFEDS. FEHB and PSHB close at 11 pm "per the location of your electronic enrollment system."So the four programs do not share one clock:
| Program | Closes December 14, 2026 at | Carries over if you do nothing? |
|---|---|---|
| FSAFEDS | 11 pm Eastern | No |
| FEDVIP (dental and vision) | 11 pm Eastern | Yes |
| FEHB | 11 pm, per your enrollment system's location | Yes, unless your plan is ending |
| PSHB | 11 pm, per your enrollment system's location | Yes, unless your plan is ending |
If you work in Seattle or San Diego, your FSAFEDS deadline is 8
pm local time. For a re-enrollment, a new enrollment or a change made during Open Season, OPM's 2027 plan year highlights give the effective date as January 1, 2027.Why FSAFEDS Is the One Program That Ends if You Do Nothing
Two OPM documents say the same thing in plain terms.
The OPM flexible spending accounts page: "Current enrollees must remember to enroll each year to continue participating in FSAFEDS. Enrollment does NOT carry forward year to year."
OPM's 2027 plan year highlights: "Participation in FSAFEDS does not automatically continue from year to year. All current FSAFEDS participants who want to continue for Benefit Year 2027 must reenroll in the program."
Miss the window and your participation ends with the 2026 benefit period. Federal employees who become newly eligible get their own window: OPM gives them 60 days to enroll, "but before October 1 of the calendar year." That route is closed for 2026.
If you have a 2026 balance you hoped to carry into 2027, read the carryover rules at FSAFEDS.gov before you decide to skip a year. OPM confirms that carryover exists for the two health accounts. The conditions FSAFEDS attaches to receiving it are on its own site, and the safe move for anyone with money left is to re-enroll.
2027 FSAFEDS Limits: One Number Is Settled, One Is Pending
The two accounts get their limits from different parts of the tax code, and that is why one is known today.
| Account | 2026 limit | 2027 status as of October 4, 2026 |
|---|---|---|
| Dependent Care FSA (DCFSA) | $7,500 per household ($3,750 if married filing separately) | $7,500. The figure is written into 26 U.S.C. 129(a)(2)(A) with no inflation adjustment. |
| Health Care FSA (HCFSA) | $3,400 | Not published. The IRS sets it each fall under 26 U.S.C. 125(i). |
| Limited Expense Health Care FSA (LEX HCFSA) | $3,400 | Not published. Same rule as the HCFSA. |
| Carryover (HCFSA and LEX HCFSA only) | up to $680 | Not published. |
The 2026 figures come from IRS news release IR-2025-103, issued October 9, 2025. Last year's number landed in the second week of October, so the 2027 figure could arrive any day. We will update this table when it does.
You may see "$3,500 for 2027" on benefits-vendor blogs. That is a projection. Plan with the 2026 numbers until the IRS publishes.
Two more rules from OPM's page apply to every account: the minimum election is $100, and carryover has been adopted only for the two health accounts. The Dependent Care FSA has no carryover.
For the dependent care side, including the household cap and what happens if both spouses elect, see our Dependent Care FSA guide.
The New FSAFEDS Visa FSA Card for 2027
Starting with the 2027 benefit period, FSAFEDS participants can pay at the counter with a debit card. OPM's highlights say cardholders "do not need to pay out of pocket and then wait to be reimbursed."
What OPM's 2027 plan year highlights confirm:
- The FSAFEDS Visa FSA Card is new for 2027 and is offered "for HCFSA and LEX HCFSA accounts." The highlights do not list the Dependent Care FSA.
- Participants "will have the choice of the debit card or paperless reimbursement."
- The card pays for "eligible health care, pharmacy, dental and vision expenses" at the point of service, pulling funds directly from the account.
- Transactions and balances will show in the FSAFEDS mobile app.
OPM's Open Season news release adds that you select the card "as part of [your] election for the 2027 benefit period." So the choice is made during Open Season, alongside your dollar amount.
OPM's documents do not spell out receipt rules, fees or merchant limits. Check FSAFEDS.gov for those before you rely on the card, and keep itemized receipts in the meantime.
What $100 of FSAFEDS Money Really Costs You
FSA dollars leave your paycheck before federal income tax, and for FERS employees before Social Security and Medicare tax too. OPM puts the typical saving at "about 30%." Here is the exact figure by bracket.
| Your federal bracket | Combined tax avoided | $100 of FSA money costs you |
|---|---|---|
| 12% | 19.65% | $80.35 |
| 22% | 29.65% | $70.35 |
| 24% | 31.65% | $68.35 |
| 32% | 39.65% | $60.35 |
| 24%, salary above the Social Security wage base | 25.45% | $74.55 |
FedTools 2026 analysis for FERS employees. Each row is $100 × (1 − bracket rate − FICA rate). FICA is 7.65% (6.2% Social Security plus 1.45% Medicare) on wages below the 2026 wage base of $184,500, and 1.45% above it. The examples assume no Additional Medicare Tax, the extra 0.9% that applies to wages above $200,000 for a single filer or $250,000 for a joint return. State and local income tax are left out, so most employees save more than this.
At the 2026 maximum, a $3,400 Health Care FSA is worth $1,008.10 a year to an employee in the 22% bracket. Spread over 26 pay periods, the deduction is $130.77 gross and about $92.00 of actual take-home pay.
The wage-base twist: a GS-12 can save more than a GS-15
Social Security tax stops at $184,500 of wages in 2026. If your salary is far enough above that line, an FSA election saves you no Social Security tax at all, because those dollars were never going to be taxed for Social Security.
| Grade (Step 5, Washington, DC) | 2026 salary | Bracket | Income tax saved | FICA saved | Total saved on a $3,400 HCFSA |
|---|---|---|---|---|---|
| GS-7 | $65,435 | 12% | $408.00 | $260.10 | $668.10 |
| GS-12 | $116,071 | 22% | $748.00 | $260.10 | $1,008.10 |
| GS-15 | $191,850 | 24% | $816.00 | $49.30 | $865.30 |
FedTools 2026 analysis. Salaries are from OPM Salary Table 2026-DCB. Assumes a single filer taking the $16,100 standard deduction, FERS coverage, and no other pre-tax payroll deductions. Savings are rounded to the cent per component.
The GS-12 saves $142.80 more than the GS-15 on the same election. The result depends on that last assumption. A GS-15 Step 5 with more than about $3,950 in other pre-tax deductions, such as FEHB premiums, starts to regain the Social Security saving, and at about $6,250 the two grades save the same amount.
How Much to Elect: Your Real Use-It-or-Lose-It Exposure
The carryover shrinks the use-it-or-lose-it risk. Under the 2026 rules, up to $680 of unused Health Care or Limited Expense FSA money can carry into the next year.
| 2026 election | Covered by carryover | You must spend this much to forfeit $0 | Per month |
|---|---|---|---|
| $1,000 | $680 | $320 | $26.67 |
| $2,000 | $680 | $1,320 | $110.00 |
| $2,500 | $680 | $1,820 | $151.67 |
| $3,400 | $680 | $2,720 | $226.67 |
FedTools 2026 analysis: election minus the $680 carryover (IRS IR-2025-103). FSAFEDS sets the conditions for receiving the carryover, so confirm them on FSAFEDS.gov.
A workable rule: add up the expenses you are sure of (prescriptions, glasses, planned dental work, regular copays), then elect that amount. The carryover is your margin for error.
If you have an HDHP and contribute to an HSA, pick the Limited Expense Health Care FSA. IRS Publication 969 says an HDHP enrollee covered by a general health FSA "can't generally make contributions to an HSA," while a limited-purpose health FSA is allowed. Our federal HSA guide covers how the two accounts fit together.
Your FSAFEDS Open Season Checklist
- Before November 9: log in to FSAFEDS and note your 2026 balance and claims to date.
- Week of November 9: re-enroll in FSAFEDS first. It is the only item on the menu that lapses on its own.
- Pick your account type. HCFSA for most people. LEX HCFSA if you have an HDHP with an HSA.
- Decide on the Visa FSA Card as part of your election.
- Set the dollar amount from known expenses. The DCFSA cap for 2027 is $7,500 per household. Check this page for the 2027 health care limit before you finalize.
- Compare your health plan at the same time. A plan change can change your out-of-pocket costs and your FSA math. See how to make your 2027 FEHB changes and the 2027 premium tracker.
- Finish by 11 pm Eastern on Monday, December 14.
- Check FSAFEDS.gov for the deadlines on your 2026 money: the last day to incur expenses and the last day to file claims are set by FSAFEDS.
Retiring or leaving federal service in 2027? Read the separation rules on FSAFEDS.gov before you choose an election amount.
Estimate Your Dependent Care Savings
If you pay for daycare, after-school care or elder care, our free Dependent Care FSA Calculator takes your GS grade and step, filing status, household income and annual dependent care expenses and shows what the account saves you in a year. It covers the dependent care account only. For the health care accounts, use the tables above.
Frequently Asked Questions
When is FSAFEDS Open Season for 2027 coverage?
FSAFEDS Open Season runs November 9 through December 14, 2026. OPM says it ends at 11
pm Eastern Time on Monday, December 14 for FSAFEDS and FEDVIP, so the cutoff is 8 pm Pacific. Elections made during Open Season take effect January 1, 2027.Does FSAFEDS renew automatically each year?
No. OPM states that FSAFEDS enrollment "does NOT carry forward year to year," and its 2027 plan year highlights say all current participants who want to continue for Benefit Year 2027 must reenroll. FEHB, PSHB and FEDVIP enrollments continue if you take no action, unless your plan is ending.
What are the FSAFEDS limits for 2027?
The Dependent Care FSA limit for 2027 is $7,500 per household, or $3,750 if married filing separately, because the figure is fixed in 26 U.S.C. 129. The IRS had not published the 2027 Health Care FSA limit or carryover as of October 4, 2026. The 2026 figures are $3,400 with a carryover of up to $680.
What is the FSAFEDS Visa FSA Card?
It is a debit card that is new for the 2027 benefit period. OPM says it will be offered for Health Care FSA and Limited Expense Health Care FSA accounts, that participants can choose the card or paperless reimbursement, and that it pays eligible health care, pharmacy, dental and vision expenses at the point of service. You select it as part of your Open Season election.
How much does an FSA save a federal employee?
It depends on your tax bracket. FedTools 2026 analysis for FERS employees below the Social Security wage base: $100 of FSA money costs $80.35 of take-home pay in the 12% bracket, $70.35 in the 22% bracket, $68.35 in the 24% bracket and $60.35 in the 32% bracket. A $3,400 Health Care FSA saves $1,008.10 a year at 22%.
What happens if I forget to re-enroll in FSAFEDS?
Your FSAFEDS participation ends with the 2026 benefit period, because enrollment does not carry forward. If you have unused 2026 money, check the carryover conditions on FSAFEDS.gov right away. OPM confirms carryover exists for the Health Care and Limited Expense accounts, and FSAFEDS sets the conditions for receiving it.
I have an HDHP and an HSA. Which FSAFEDS account can I use?
Use the Limited Expense Health Care FSA. IRS Publication 969 says an employee covered by an HDHP and a general health FSA generally cannot contribute to an HSA, but a limited-purpose health FSA is allowed. The 2026 dollar limit for the Limited Expense account is the same $3,400.
Related Resources
- Dependent Care FSA Calculator: Annual tax savings from a DCFSA by grade, filing status and care expenses.
- FSAFEDS 2026: The $7,500 Dependent Care FSA: How the higher dependent care cap works.
- FEHB Open Season 2026: How to Make Your 2027 Changes: The step-by-step for health plan changes.
- FEHB 2027 Premiums Tracker: What OPM has confirmed about 2027 rates.
- FEDVIP Dental and Vision Guide: The other program that closes at 11 pm Eastern.
Sources: OPM Open Season page (dates and closing times); OPM Flexible Spending Accounts page (no automatic renewal, $100 minimum, carryover, new-hire window); OPM, Federal Benefits Open Season Highlights, 2027 Plan Year (Visa FSA Card, reenrollment, January 1, 2027 effective date); OPM Open Season news release; IRS IR-2025-103 (2026 limits, brackets and standard deduction); 26 U.S.C. 129, 125(i), 3101 and 3121; IRS Publication 969; Social Security Administration 2026 wage base notice, 90 FR 49047; OPM Salary Table 2026-DCB.