Flexible Spending Accounts

Plan Year

January 1, 2026 – December 31, 2026

Run-out Period

90 days after plan year end

Overview

A Health Care Flexible Spending Account (FSA) allows you to save money on a pre-tax basis to pay for IRS-allowed health expenses that are not covered by your health care plan, including deductibles, copayments, coinsurance, and uninsured dental and vision care expenses.

Contribution Limits

2026 Contribution:

$130 minimum / $3,300 maximum

Carryover

Unused Health Care FSA Funds:

You may carry over up to $660 of unused Health Care FSA funds into 2027; amounts over $660 are forfeited.

Mid-year Elections

Once you begin contributing, you cannot stop or change the amount of your contributions during the plan year unless you experience a qualifying life event.

HSA Eligibility

If you enroll in the High Deductible Health Plan with an HSA, you are not eligible for the Health Care FSA. You may still enroll in the Dependent Care FSA.

Fund Transfers

Funds cannot be transferred between a Health Care FSA and a Dependent Care FSA.

Eligible Care

N/A

Plan Year

January 1, 2026 – December 31, 2026

Run-out Period

90 days after plan year end

Overview

A Dependent Care Flexible Spending Account (FSA) allows you to set aside money on a pre-tax basis for eligible dependent care expenses so that you and your spouse can work.

Contribution Limits

2026 Contribution:

$5,000 for a married couple filing jointly; $5,000 for a single parent; $2,500 for a married person filing separately; $130 minimum

Carryover

N/A

Mid-year Elections

N/A

HSA Eligibility

You may enroll in the Dependent Care FSA even if you are enrolled in the High Deductible Health Plan with an HSA.

Fund Transfers

Funds cannot be transferred between a Health Care FSA and a Dependent Care FSA.

Eligible Care

Eligible care may include care for your children under age 13 for whom you are entitled to a personal exemption on your federal income tax return, or your spouse or other dependent, including parents, who are physically or mentally incapable of self-care.