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 or limited purpose expenses and vice versa. The accounts must remain separate.
Submit claims online at dmba.com or by using the DMBA FSA|HSA app. When using your DMBA Benefits Card, remember to keep your receipts. You must submit claims and documentation for the plan year by March 15 of the following year.
Healthcare FSA Guidelines
If you choose the DMBA PPO 90 Plan, DMBA PPO 70 Plan, or waive coverage you may be eligible for a healthcare flexible spending account (FSA). This type of account is not compatible with a Health Savings Account (HSA).
The 2025 contribution limit is $3,300 per year.
If expenses are for services not covered by your medical or dental plan, include copies of your itemized bills.
To learn more about eligible items and required documentation, see the FSA/LPFSA/HSA Eligibility List.
Limited Purpose FSA Guidelines
A limited purpose flexible spending account allows you to use pretax dollars for eligible dental and vision expenses. If you choose the DMBA HSA 80 Plan or DMBA HSA 60 Plan, you may be eligible for an LPFSA. This type of account is compatible with a Health Savings Account (HSA).
The 2025 contribution limit is $3,300 per year.
Not all dental and vision expenses are eligible for reimbursement. To learn more about eligible services/items and required documentation, see the FSA/LPFSA/HSA Eligibility List.
Dependent Care FSA Guidelines
If you choose the DMBA PPO 90 Plan, DMBA HSA 80 Plan, DMBA PPO 70 Plan, DMBA HSA 60 Plan or waive coverage, you may be eligible for a Dependent Care flexible spending account (DCFSA). This type of account is compatible with a Health Savings Account (HSA), Healthcare FSA, and/or Limited Purpose FSA. To submit dependent care expenses, both you and your spouse must work, unless your spouse is a full-time student or is disabled. Contributions cannot exceed your earned income or your spouse's earned income, whichever is less. You must have money deposited in your Dependent Care account before your claims can be reimbursed.
Contribution limits:
- Married filing taxes separately: $2,500 per year
- Single or married filing taxes jointly: $5,000 per year
Dependent Care FSAs cover 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 or
- 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, or
- Claimed as a dependent on your or your spouse’s income tax return.
Reminders
You can only be reimbursed for services received during the plan year. You have until March 15 of the following year to submit these expenses. If you end employment before the end of the plan year, you can only claim expenses received through the day your employment ends. You may choose to enroll in FSA COBRA by continuing to make after-tax Flexible Spending contributions. Contact DMBA for more information.
Up to $660 remaining in your healthcare or limited purpose 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.
If you have a healthcare FSA in 2025, have up to $660 in unused funds from that FSA, and elect an HSA-eligible plan in 2026, your unused FSA dollars will roll over into an LPFSA for 2026.
In future years, your FSA rollover amounts will be available in either an LPFSA or healthcare FSA, depending on the plan you elect.
Submitting Your Claim
To submit FSA claims online, you must be enrolled in direct deposit. To enroll, log in to www.dmba.com. Navigate to My Health and under Flexible Spending select Manage FSA|HSA Direct Deposit.
Online you may do the following:
- Select from claims processed by your health plan for reimbursement of copayments, coinsurance, etc.
- Submit a claim and supporting documentation for expenses not processed by your health plan, such as over-the-counter medications
- Submit documentation not included with initial claim submissions:
- Website: Log in to www.dmba.com. Navigate to My Health and under Flexible Spending select Submit Substantiation Documents. Select the transaction and select ADD RECEIPT to upload your itemized receipt.
- Mobile app: Log in and select Account Activity to review your pending claim and upload documentation.