2013 Flexible Spending Accounts (FSA) Qualifying Expenses

Dependent Day Care FSA

What is an Eligible Provider?

Eligible service providers include day care centers, babysitters, au pairs, or a relative over age 19 who is not claimed as an exemption on your federal income tax return. For a list of eligible providers and expenses see IRS Publication 503: Child and Dependent Care ExpensesAcrobat Reader.

What are Eligible and Ineligible Expenses?

For a complete list of eligible expenses see IRS Publication 502: Medical and Dental ExpensesAcrobat Reader.
Examples of eligible expenses

  • Before and after-school care
  • Babysitting fees
  • Day care services
  • In-home care/au pair services
  • Nursery and preschool
  • Summer day camps
  • Adult day care services

Examples of ineligible expenses:

  • School expenses for a child in kindergarten or higher
  • Health care expenses for your dependents
  • Summer school or tutoring expenses

Health Care FSA

Effective January 1, 2011, over-the-counter medications can no longer be covered by a Health Care FSA unless prescribed by a physician.

What are Eligible and Ineligible Expenses?

For a complete list of eligible expenses see IRS Publication 502: Medical and Dental ExpensesAcrobat Reader.
Examples of eligible expenses:

  • Copayments on covered expenses
  • Prescription drugs or prescription drug copays
  • Deductibles
  • Contact lenses and eyeglasses
  • Braces
  • Out-of-pocket expenses paid to doctors, dentists, surgeons, chiropractors, osteopaths, psychiatrists, psychologists, and Christian Science practitioners
  • Out-of-pocket expenses for hospital services, nursing services, laboratory and x-ray services
  • Acupuncture treatments
  • Smoking-cessation programs and prescribed drugs to help nicotine withdrawal
  • Dentures, hearing aids, crutches, wheelchairs, and guide dogs for the blind or deaf
  • Fees in excess of reasonable and customary amounts allowed by your insurance

Examples of ineligible expenses:

  • Your health plan premiums, including COBRA premiums
  • Health club dues and treatments unrelated to a specific health problem
  • Cosmetic surgery
  • Costs for cosmetic dental procedures
  • Prescription drugs for cosmetic purposes
  • Dietary supplements and vitamins
  • Cosmetics, sunblock and toiletries (e.g. toothpaste, lotions)

Does the IRS “Use-It-Or-Lose-It” Apply to 2013 Funds?

Q. I heard that the IRS modified the flexible spending account “Use-It-Or-Lose-It” rule to allow participants to carryover up to $500 into the next plan year.  Does this mean I can carryover $500 of my unused 2013 account balance into 2014?

A.  Although, the IRS recently issued guidance that allows cafeteria plans to modify their plans in order to permit employees to carry over up to $500 of the unused amounts in their health FSAs for expenses in the next year, this will not apply to the FCPS plan for 2013 plan year expenses.  All FSA participants are encouraged to review their account balances to ensure eligible medical expenses are incurred before December 31, 2013.  Claims must be submitted to ADP by 3/31/14.


FSA Vendor Contact Info

Automatic Data Processing (ADP)
P.O. Box 1853
Alpharetta, GA 30023-1853
Member Services:1-800-654-6695, Fax: 1-866-392-4090 (M–F 8 am–8 pm)

Flexible Spending Account Forms (ADP)

Related FSA Info

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Last Updated

January 14, 2014