General Flexible Spending Guidelines

  • The Internal Revenue Service (IRS) regulates the Flexible Spending program, but DMBA administers your Flexible Spending benefits.
  • Expenses paid by your Flexible Spending Accounts (FSAs) cannot be claimed as income tax deductions.
  • If you choose to participate in Flexible Spending for dependent-care expenses, you cannot claim a dependent-care credit on your tax return for the portion you claimed from Flexible Spending.
  • You cannot use any money allocated to a dependent-care FSA for medical expenses and vice versa. The two accounts must remain separate.
  • You can find Flexible Spending claim forms in our Forms Library.
  • You must thoroughly complete claim forms, including patient name, exact service dates, provider name, and amount claimed.
  • If you submit your Flexible Spending claim on paper, please remember to sign and date the form. Otherwise, DMBA cannot process your claim.
  • When using your healthcare Flexible Spending benefit card, remember to keep your receipts.
  • You must submit claims and documentation for the plan year by March 15 of the following year.

Healthcare Guidelines

  • Current contribution limit: $2,700 per year
  • Up to $500 of unused funds remaining at the close of the FSA plan year will roll over to the following plan year. Any amounts exceeding $500 at the close of the FSA plan year will be forfeited.
  • If expenses are for services not covered by your medical or dental plan, include copies of your itemized bills.
  • Remember to submit all required documentation for the services you want to be reimbursed. To determine what documentation you need, see the FSA Eligibility List.

Dependent-care Guidelines

  • Current contribution limits:
    • Single or married filing taxes separately — $2,500 per year
    • Married filing taxes jointly — $5,000 per year
    • Contributions cannot exceed your earned income or your spouse's earned income, whichever is less.
  • Unlike the healthcare FSA, there is no rollover provision for dependent-care funds remaining at the end of the plan year. You will forfeit any money remaining in your dependent-care FSA at the end of the year.
  • Dependent-care FSA covers expenses if the person being cared for is claimed as a dependent on your income tax return and the person is either:
    • Younger than 13
    • Physically or mentally incapable of self-care and regularly spends at least eight hours a day in your household (this does not mean daily, but frequently, on a regular basis)
  • To be eligible for dependent-care reimbursement, the person providing care cannot be:
    • Your spouse
    • Your children or stepchildren younger than 19 at the end of the plan year
    • Claimed as a dependent on your or your spouse’s income tax return
  • You must have money deposited in your dependent-care account before your claims can be reimbursed.
  • To submit dependent-care expenses, both you and your spouse must work, unless your spouse is a full-time student or is disabled.

Reminders

  • You can only be reimbursed for services received during the plan year.
  • If you end employment before the end of the plan year, you can only claim expenses received through the end of the month your employment ends. You have until March 15 of the following year to submit these expenses.
  • You may choose to enroll in FSA COBRA by continuing to make after-tax Flexible Spending contributions. Contact DMBA for more information.
  • Up to $500 remaining in your healthcare FSA at the end of the year will automatically roll over to the new plan year and, after year-end reconciliation, will become available for your use effective April 1 of the new plan year. Since there is no rollover provision for dependent-care FSA funds, you will forfeit any money remaining in your dependent-care FSA at the end of the year.

Submitting Your Claim

Send paper claim forms and any necessary documentation to DMBA for processing. You can send the information by faxing it to 801-578-5901, or mailing it to DMBA Flexible Spending, P.O. Box 45530 Salt Lake City, UT 84145. You may also send the information securely through www.dmba.com using your My Messages inbox. If you have any questions, please feel free to contact us.