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Flexible Spending Accounts (FSA)
| 1. What are FSA'S? |
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There are two types of FSA'S, Healthcare Reimbursement Accounts and Daycare Reimbursement Accounts. These
accounts fall underneath the Section 125 code and allow employees to take advantage of certain pretax
benefits for their out-of-pocket costs for health, dental, and vision expenses that are not covered by
insurance, as well as, eligible daycare expenses. These accounts are individual accounts and the employee
can elect one or both. The employee receives tax advantages on the Federal Tax, FICA, and State tax.
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| 2. How Do FSA'S Work? |
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An employee elects to have an amount transferred from his gross paycheck, before taxes are taken
out, and put into either a Flexible Spending Account or a Daycare Reimbursement Account. When
the employee incurs an eligible out-of-pocket expense for one of the accounts, they would present
their FSA Debit Card for payment or receive a receipt indicating the date of service, what was
done/purchased, and for how much. If they use their FSA Debit card, the funds would be deducted
directly from their account. If they paid for the service or product by some other means, they would
submit the receipt with a claim form, and would receive back out of their account the funds. This check would be tax-free.
Try this calculator and consider all eligible expenses listed below: Download Calculator
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3. What Are Eligible Expenses?
| | Eligible Healthcare Expenses include, but are not limited to: |
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Acupuncture |
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Over the Counter Drugs |
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Handicapped person's care |
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Birth control |
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Hearing aids & batteries |
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Deductibles |
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Birth prevention surgery |
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Infertility treatment |
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Dental expenses |
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Braille books & magazines |
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Insulin & diabetic supplies |
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Dentures |
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Chiropractors |
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Laser eye surgery |
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Diagnostic fees |
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Co-insurance |
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Learning disabilities care |
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Drug addiction treatment |
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Co-payments |
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Obstetrical expenses |
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Durable medical equipment |
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Contact lenses & solutions |
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Orthodontia |
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Eye examination, Eye Glasses |
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Oxygen equipment |
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Physical examinations |
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Prescription medications |
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Psychiatric care |
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Smoking cessation programs |
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Sterilization |
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| | Eligible Daycare Expenses include, but are not limited to: |
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Daycare Expenses |
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Baby Sitting (With Restrictions) |
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Day Camp |
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After School Programs |
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Pre-School |
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