Flexible Spending Accounts (FSAs)

Your FSA Options

FSAs allow you to set aside pre-tax dollars to pay for eligible health and dependent care expenses. Each year, you must elect the annual amount you want to contribute to one or both accounts. Your contributions will be deducted pre-tax from your paycheck which can help reduce your taxable income.

  Health Care FSA Limited Purpose FSA Dependent Care FSA
Eligibility Eligible employees who are not enrolled in the Choice HSA or Kaiser HMO with HSA plan Choice HSA or Kaiser HMO with HSA plan participants only All eligible employees
Annual Contribution Limits $3,300 $3,300 $5,000 ($2,500 if married and filing separately)
Eligible Expenses1 Health plan deductibles, copays, coinsurance, and prescriptions, including dental and vision hardware and expenses Dental and vision expenses only Daycare for children age 12 and under, disabled children, and dependent adults
Availability of Funds The full annual amount you elect is available on your plan effective date The full annual amount you elect is available on your plan effective date You can be reimbursed up to the amount available in your account
Payment or Reimbursement Options Debit card or reimbursement Debit card or reimbursement Reimbursement
2025 Services Deadline 12/31/2025 12/31/2025 12/31/2025
2026 Services Deadline 12/31/2026 12/31/2026 12/31/2026
2025 Submission Deadline for Reimbursement 3/31/2026 3/31/2026 3/31/2026
2026 Submission Deadline for Reimbursement 3/31/2027 3/31/2027 3/31/2027

1Refer to IRS Publication 502 and 503 for a complete list of eligible expenses.

Rules to Keep in Mind

  • Expenses must be incurred during the plan year to be eligible.
  • IRS requires a strict “use it or lose it” rule—any unused funds are forfeited at year-end.
  • Contributions can only be changed if you experience a qualified life event.
  • Health Care FSA and Dependent Care FSA funds cannot be combined or transferred.
  • If employment ends, only expenses incurred before termination are eligible unless COBRA is elected for a Health Care FSA.

Juggling Work & Family?

With a Dependent Care FSA, you can use pre-tax dollars to pay for daycare, preschool, after-school programs, and even elder care. These benefits make it easier to balance family responsibilities while working or going to school full time.

Save on Your Work Commute

With the Commuter Benefit Plan, you can set aside pre-tax dollars from your paycheck to cover eligible commuting expenses. That means lower taxable income and more money in your pocket—without changing a thing about how you get to work. You could save hundreds of dollars a year just by enrolling.

You can contribute up to $325/month to your transit account.
Note: Parking and rideshare costs (such as Uber or Lyft) are not eligible expenses under this plan.