Flexible Spending Accounts can help you save money on eligible health care and dependent care expenses. You essentially "bank" your pre-tax contributions in a tax-free account you can use to pay for expenses not covered by your other benefit programs. Because your contributions are deducted from your pay before taxes are withheld, you increase your net take-home pay and save tax dollars every pay! You also make your health and dependent care dollars go further.

Two FSAs to save you money

The Health Care FSA reimburses your eligible medical expenses not covered by your medical, dental and vision plans—including copays, deductibles, coinsurance and more. You use this account to pay these expenses for you and your dependents, even if they are not covered by your health care plan.

The Dependent Day Care FSA pays for child or adult day care expenses that are necessary to allow you and your spouse to work, seek employment or attend school full time.

MarketLink’s Spending Account Service Center (our FSA administrator) provides a complete list of eligible expenses for health care and dependent care.

Dependent eligibility

Unlike other benefits, you don't cover dependents under the FSAs, but you can use the accounts to pay for eligible expenses for eligible dependents,* which include your:

Health Care FSA
  • Spouse, for federal income tax purposes
  • Children to age 26
  • Parents and spouse's parents, if you claim them as dependents on your federal income tax return
Dependent Day Care FSA
  • Dependent children under age 13 when the care is provided and whom you can claim on your federal income tax return
  • Spouse who is physically or mentally not able to care for him/herself
  • Dependent who is physically or mentally not able to care for him/herself and whom you can claim as an exemption on your federal income tax return

*Expenses for domestic partners and their children are not eligible for reimbursement from the FSA.

How the FSAs work

Participation is entirely voluntary, and you don't need to be enrolled in any other benefit plans to participate.

You can enroll in either or both of the FSAs. When you enroll, you choose an annual amount of pre-tax money to automatically deduct from your paycheck and deposit into your FSA(s). This amount is deducted in equal installments each pay period.

Use it or lose it. Plan your contributions carefully, because IRS rules state that any money left in your account(s) on December 31 can't be carried over into the next plan year or returned to you. There is a grace period of 2½ months during which qualified expenses can be reimbursed with funds left in your account(s) from the previous year, but that money cannot be refunded to you. The grace period has been extended for the 2020 plan year. You have until December 31, 2021 to use any remaining 2020 FSA balances.


Health Care FSA

Dependent Care FSA

Maximum contribution amount

$2,750 per year

  • $5,000 per family, per year
  • $2,500 if you are married and filing separate federal income tax returns or if your spouse also contributes to a Dependent Care FSA

Access to your contributions

Full annual contribution amount beginning January 1

As contributions are deducted

How you're reimbursed

  • MMA Blue Card or
  • Submit a paid receipt and claim form
  • MMA Blue Card or
  • Submit a paid receipt and claim form

Using the money in your accounts

You'll be issued a MMA Blue Card (a debit card issued by MarketLink’s Spending Account Service Center.) You can use your card with any provider who accepts it, beginning January 1 of the plan year.

Have a Health Reimbursement Account (HRA)? Read and view how to use both a Health Care FSA and HRA.

Instant access to the money in your Health Care FSA

In case you have medical expenses at the beginning of the year, you have instant access to the full, annual contribution amount of money in your Health Care FSA. However, your total Health Care FSA election amount is still deducted from your pay in equal amounts during the year.

If your provider does not accept the debit card, pay for your services up front, then file a claim form for reimbursement. You also use a paid receipt and claim form to file for Dependent Care FSA reimbursements. Visit MarketLink’s Spending Account Service Center for claim forms and a list of acceptable documentation.

Important deadline

You must enroll within 31 days of becoming eligible for this benefit, or wait until the next Annual Enrollment period. If you have a life event change (like marriage, divorce, etc.), you have 31 days from the qualifying event to make changes. For more information, see Had a life/employment status change?

Use the MarketLink’s FSA calculator

To help you plan your contributions, this online calculator uses your best guess for health care and/or dependent care expenses to calculate your savings from using the FSAs. Just visit MarketLink’s Spending Account Service Center, click on the Savings Calculator and enter your anticipated expenses. The tool will calculate your tax savings and suggest an amount to contribute.

Save your receipts!

Be sure to save all your receipts when using your MMA Blue Card. MarketLink’s Spending Account Service Center will ask for a copy of your receipts to validate your purchase. These requests are required by law. If you don’t provide supporting documentation upon request, the claim will become regular income for which you’ll owe taxes.

Costs for benefit plans can be found during enrollment through MyHR Information.