2024 Flexible Spending Accounts

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 $570 of unspent funds will carry over into 2024. 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 2023 expenses. The last day to submit claims for 2023 is March 31, 2024. Any amount in your account over the allotted $570, you will lose and will not have access to those funds in 2024.

2024 Annual Contribution Limits:

  • $3,050 for Health Care FSA
    • This annual limit does not include your rollover amount.
    • Up to $610 of unspent funds will carry over into 2025.
  • $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