2025 Flexible Spending Accounts

If you enroll in the HealthKeepers HDHP with HSA plan, you cannot enroll in the Health Care FSA.

Flexible Spending Accounts (FSAs) allow you to contribute pre-tax dollars that you expect to spend on qualified expenses into the account and therefore lower your taxable income. There are two types of FSAs offered:

  • Health Care—for out-of-pocket health care expenses
  • Dependent Care (Day Care)—for costs of adult or child care that enable you (and your spouse) to work

Healthcare FSA Rollover: Up to $610 of unspent funds will carry over into 2025. These funds will not be made available in your account until after the grace period has ended. The grace period is 90-days from the end of the plan year to allow for individuals to file reimbursement claims for their 2024 expenses. The last day to submit claims for 2024 is March 31, 2025. Any amount in your account over the allotted $610, you will lose and will not have access to those funds in 2025.

2025 Annual Contribution Limits:

  • $3,200 for Health Care FSA
    • This annual limit does not include your rollover amount.
    • Up to $640 of unspent funds will carry over into 2026.
  • $5,000 for Dependent Care (Day Care) FSA

Important Differences between Dependent Care and Healthcare FSAs:

Dependent Care FSAs do not allow carryovers.  If you have any money left in your account, you’ll lose it at the end of the benefit plan year.  Unlike a Healthcare Flexible Spending Account, where the annual election is available on the first day of the year, a Dependent Care Flexible Spending Account is a money-in/money-out account. In other words, the money is not available until it has been deposited into your account with the vendor.

FSA Resources

Note: There has been a recent change to the Flexible Spending Account (FSA) verification requirements. In prior years, due to the easing of regulations by the IRS related to COVID-19, participants have been able to use their health care FSA balances without needing to provide documentation for certain transactions.

However, the IRS is now returning to the pre-COVID regulations, and substantiation is mandatory for all FSA transactions. While this has always been the case, advancements in technology have allowed FSA Administrators such as TASC to automatically verify certain transactions, such as copayments and prescriptions from approved merchants like CVS and Walgreens.

Moving forward, FSA card swipes for transactions outside of what can be auto substantiated, a participant may receive an email requesting documentation to verify the eligibility of the expense.

Important: Debit card transactions will still process and fund as they have in the past. This change will also not result in the debit card being deactivated or other manual claims from being reimbursed. Participants will simply need to provide verification documentation, such as an itemized receipt or an explanation of benefits, when requested to do so.

In addition, these changes have been implemented in response to an increase in fraudulent debit card activities within the financial and healthcare sectors. TASC is working on updating the notification email language that participants receive when asked to provide additional verification, as many clients have provided feedback that the current messaging has caused confusion amongst participants.

If you have questions about the verification requirements or the types of documentation accepted under IRS guidelines, please contact TASC 1-800-422-4661.