For the 2026 Plan Year, eligible employees can contribute a maximum of $3,400 annually to Healthcare Flexible Spending Accounts. Healthcare account maximums are on a per employee/per employer basis. You will have access to your total Healthcare FSA annual contribution immediately at the start of the Plan Year.
Deposited funds can reimburse employees for:
Important Reminders
- Flexible Spending dollars cannot be used to pay for insurance premiums, as insurance premiums are already paid using pre-tax dollars.
- The list of expenses under "other qualifying expenses" is not exhaustive or comprehensive. IRS regulations determine what expenses are eligible for Flex Spending reimbursement, and are subject to change each year.
- Per IRS regulations, some expenses may require a Letter of Medical Necessity (LMN) in order to be eligible for reimbursement.
For the 2026 Plan Year, there is a $7,500 per household maximum for Dependent Care Assistance Program (DCAP) Flexible Spending Accounts (or a maximum of $3,750 each for married individuals filing separately). Funds are available up to the current account balance only (year-to-date payroll deductions).
Deposited funds can reimburse employees for:
Important Reminders
- Dependent care expenses must be for qualifying person(s). It is the responsibility of the employee to determine if their child(ren) or other family member(s) would be considered a "qualifying person" per IRS regulations.
- Special IRS rules apply to the children of divorced or legally separated parents.
- DCAP funds are not for spouse or child medical expenses - they are only for the use of eligible care for qualifying person(s) that enables you to work, such as daycare.
There are two ways to access Healthcare FSA funds, outlined below. Please note that DCAP funds can only be accessed via the second method; it is not possible to use the TASC Payment Card for dependent care expenses.
- Total Administrative Services Corporation (TASC) Payment Card: Upon enrollment, you will receive a TASC payment card in the mail, which can be used to pay for eligible Healthcare FSA expenses anywhere Mastercard is accepted. A claim paid using the TASC payment card is still required under Internal Revenue Service rules to be substantiated as an FSA-eligible expense. If a payment card claim is unable to be auto-substantiated via a pre-established database or claim feed, you may be required to provide supporting documentation (receipt, Explanation of Benefit, etc.) in order for the claim to be considered valid. It is recommended that you save receipts for all expenses, as they may be required to substantiate claims.
- Request a reimbursement: Submit a claim to be reimbursed for qualifying expenses, as well as a receipt documenting the expense. You may submit a request for reimbursement via the TASC Mobile App, Online Request for Reimbursement form via the TASC website, text message, fax, or mail.
Because FSA claims may be subject to audit, it is recommended that employees keep records and receipts related to FSA claims for a minimum of three years beyond the tax filing date for the year that the expenses were incurred. The IRS considers it the responsibility of the individual to retain and be able to provide sufficient documentation for claims.
