Section 125 Cafeteria Plans
Flexible Spending Accounts
Page 38
• Dependent Care FSA
– Maximum plan year contribution of $5,000 for family
filing jointly or $2,500 for family filing separately
– Changes are not allowed unless a “qualified change
in status”
– Reimbursements are not advanced
– Claims must be incurred during the plan year and
include:
• Receipt from the provider showing who was
cared for, dates of service and amount paid.
• Must be signed and dated by the employee
participant unless filed electronically
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