Flexible Spending Accounts
Use pre-tax dollars to pay for eligible healthcare and dependent care expenses. Administered by HRPro — manage your account online anytime.
How FSAs Work
Save on taxes by paying for predictable expenses with pre-tax dollars.
You elect an annual amount at Open Enrollment. Each pay period, a portion is deducted before taxes and deposited into your FSA. Use the funds throughout the plan year to reimburse yourself for eligible expenses — typically saving 25–30% on every dollar spent.
Choose the FSA that fits your needs
You can enroll in one or both accounts. Each has its own IRS contribution limit and rules.
Healthcare FSA
Pre-tax dollars for medical, dental, vision & pharmacy expenses for you, your spouse, and tax dependents.
IRS Max (2026)
$3,400
per employee
Carryover
$680
unused funds to next year
Uniform Coverage Rule: Your full annual election is available on day one of the plan year — even before you’ve contributed it through payroll. Great for predictable big-ticket expenses like braces or LASIK.
Dependent Care FSA
Pre-tax dollars for child care (under age 13) or adult dependent care so you and your spouse can work, look for work, or attend school full-time.
IRS Max (2026)
$7,500
married filing jointly
If filing separately
$3,750
married filing separately
Use-it-or-lose-it: Dependent Care FSA does not have a carryover. Unused funds at plan-year end are forfeited. Funds are only available as they’re deducted from payroll.
What you can pay for
IRS Publication 502 governs eligible medical expenses. Below is a snapshot — see HRPro’s full eligibility list when you log in.
Eligible Expenses
Not Eligible
- Cosmetic procedures (most)
- Health insurance premiums
- Gym memberships (without LMN)
- Vitamins & supplements (without LMN)
- Teeth whitening
- Toiletries (toothpaste, shampoo, etc.)
LMN = Letter of Medical Necessity from a doctor; can make some items eligible.
What you can pay for
Care must enable you (and your spouse if married) to work, actively look for work, or attend school full-time.
Eligible Care
- Licensed daycare centers
- In-home babysitters & nannies
- Before- & after-school care
- Summer day camps (not overnight)
- Preschool tuition
- Adult daycare for eligible dependents
Not Eligible
- Overnight camps
- Tuition for kindergarten or above
- Care while you’re not working
- Care provided by your spouse or your child under 19
- Late payment fees & registration fees (some)
Important rules to know
FSAs are governed by federal tax law. A few key rules can save (or cost) you money.
Annual election is locked in
You generally cannot change your FSA election mid-year unless you have a Qualifying Life Event (marriage, birth, divorce, etc.).
Use-it-or-lose-it
Healthcare FSA allows up to $680 carryover to the next year. Dependent Care FSA has no carryover — plan carefully.
Keep your receipts
You may be required to substantiate FSA debit-card purchases. Save itemized receipts in case HRPro requests verification.
Per-employee limit
The Healthcare FSA limit applies per employee — a spouse may also contribute up to the limit through their own employer’s plan.
Coordinate with the Child Tax Credit
You generally can’t double-dip — money paid through your Dependent Care FSA can’t also be claimed for the Child & Dependent Care Tax Credit.
Save 25–30%
Because contributions are pre-tax (federal, FICA, and most state), you save roughly 25–30% on every dollar you spend on eligible expenses.
Manage your FSA through HRPro
View your balance, submit claims, upload receipts, and request reimbursements online or with the HRPro mobile app. Once enrolled, you’ll receive a debit card for eligible expenses.
- Check balance & claim status
- Submit claims online
- Upload receipts from your phone
- Direct deposit reimbursements
This page is a high-level overview based on IRS rules in effect for the 2026 plan year. Limits and rules are subject to change by the IRS. For complete eligibility details, plan documents, and personalized tax guidance, consult HRPro or a qualified tax advisor.
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