IRS increases 2027 contribution limit for MSAs  

Eligible Clemson employees can make a new election or increase their contribution by Friday, December 11, 2026.
Wide-lens view of Reflection Pond at Clemson University on a bright, sunny day with clear, blue sky Wide-lens view of Reflection Pond at Clemson University on a bright, sunny day with clear, blue sky
Finance and Operations

The IRS recently announced an increase in the 2027 contribution limit for Medical Spending Accounts and Limited-use MSAs from $3,400 to $3,500.  

The maximum amount of unused 2027 MSA funds that participants can carry over into 2028 has also increased, from $680 to $700. Participants will forfeit funds over $700 left in their account after the March 31, 2028, reimbursement deadline. 

Because the increase was announced after the 2026 open enrollment period ended, eligible Clemson University employees may make a new MSA election or increase their contribution for 2027. Employees cannot decrease the amount they elected during open enrollment. 

To enroll or increase your contribution, complete the Notice of Election form (PDF) and submit a copy with a handwritten signature to the Office of Human Resources by Friday, December 11, 2026, to allow for processing time. 

PEBA emailed eligible employees on Friday, November 13, 2026, with information about the opportunity to enroll or increase their contribution. 

For questions, contact the Office of Human Resources through the “I have a benefits question” option in ServiceNow.