Healthcare Flexible Spending Accounts (FSA)

The healthcare FSA is designed to help you pay for healthcare fees and expenses that may not be fully covered under your medical, dental and vision plans. You can contribute a minimum of $260 up to $2,850 to reimburse yourself for healthcare expenses.

Healthcare FSA at a glance


Healthcare FSA Features


Available with the PPO copay


Available with the HDHP

Yes, if not enrolled in a HSA

Annual account limit

$260 minimum

$2,850 maximum

Annual carry over

$570 of unused funds annually


Yes, if you elect COBRA

Carry over and contribution changes

If you don't use all the money in your healthcare FSA by the end of the calendar year, you may carry over as much as $570 of your account balance to the following calendar year. Unused money in your account over $570 will be forfeited. You have until March 31 to submit claims for expenses incurred during the prior year.

You cannot change your contribution amount during the year unless you experience a life event (qualified status change). Also, you may not transfer money between dependent and healthcare FSAs.

Eligible healthcare FSA expenses

  • Medical expenses for your deductibles, copayments, coinsurance and other portions of medical costs that insurance doesn't pay, such as fees over the fee schedule.
  • Dental expenses not fully covered under the dental plan you selected, including the deductible, any copayments and orthodontia.
  • Vision care, including copayments, co-insurance, any payments you made for eye exams, eyeglasses, contact lenses and laser eye surgery.
  • Hearing care, such as hearing aids.
  • Prescription drug charges not covered by the medical and dental plans (your copayments).
  • Medically required supplies and equipment not covered by other medical or dental plans.

Click to file a claim for reimbursement: Healthcare FSA Claim Instructions and Form

To be eligible for reimbursement, medical expenses must qualify as deductions for federal income tax purposes; however, you are not allowed to claim a tax deduction for medical expenses that were reimbursed through the spending account. For more information, consult a tax professional or review the instructions for the appropriate entries on your tax filing.

Non-reimbursable expenses

  • Over-the-counter dietary supplements.
  • Over-the-counter toiletries, cosmetics or sundry items.
  • Athletic club expenses and exercise equipment.
  • Weight reduction.
  • Expenses incurred by anyone other than you, your spouse and eligible dependents.

Expenses for services that are in conflict with our Values Covenant, unless medically necessary. Learn more.

Looking for information on Dependent Care Flexible Spending Accounts (FSA)? Click here.