A Guide to Flexible Spending Accounts
Flexible Spending Accounts (FSAs) let you set aside money which can be used to help cover eligible medical, prescription drug, dental, vision, hearing and dependent day care expenses.
The money you contribute to an FSA during the year is deducted from your paycheck before taxes are taken out (that means you don't pay federal income tax, Social Security tax or Medicare tax). You essentially receive an instant discount on things you need to pay for anyway!
Overview of the FSAs
| Healthcare FSA | Dependent Care FSA | |
|---|---|---|
| What It Covers | Eligible expenses include:
For a full list of eligible expenses, visit irs.gov or log in to your UMR account at umr.com. | Funds must be spent on care expenses for dependents you can claim on your taxes, including children under age 13, an elderly person or a person with a disability. Eligible expenses include:
For a full list of eligible expenses, visit irs.gov or log in to your UMR account at umr.com. |
| 2026 Maximum Contribution | $3,300
| $7,500 per household ($3,750 if you are married and filing separately) |
| 2025 Plan-Year Deadlines | Expenses must be incurred by December 31, 2025 Expenses must be submitted for reimbursement by March 31, 2026 Up to $660 of unused funds will roll over to the following plan year after the reimbursement deadline. Any remaining funds will be forfeited. | Expenses must be incurred by March 15, 2026 Expenses must be submitted for reimbursement by March 31, 2026 After the reimbursement deadline, all unused funds will be forfeited. |
| 2026 Plan-Year Deadlines | Expenses must be incurred by December 31, 2026 Expenses must be submitted for reimbursement by March 31, 2027 Up to $680 of unused funds will roll over to the following plan year after the reimbursement deadline. Any remaining funds will be forfeited. | Expenses must be incurred by March 15, 2027 Expenses must be submitted for reimbursement by March 31, 2027 After the reimbursement deadline, all unused funds will be forfeited. |
Using Funds in Your FSA
Important: Don’t forget to save your receipts in order to be eligible for full reimbursement.
Healthcare FSA
The money in your Healthcare FSA is available at the beginning of the plan year. The total FSA contribution that you elected will be divided equally and deducted from each pay period during the calendar year.
When you have a health care expense, you can either pay for it directly with the UMR FSA debit card issued or be reimbursed by filling out and submitting a claim form at umr.com.
Add Your UMR Debit Card to Your Mobile Wallet
Paying for expenses just got easier. Add your UMR debit card to your mobile wallet and use your phone to make payments for eligible expenses with just a tap. Just follow this step-by-step guide to add the card to your Google Pay, Apple Wallet or Samsung Wallet, and you’re all set!
Dependent Care FSA
You can get reimbursed only up to the amount you’ve already contributed to your account at the time you request reimbursement.
When you have a dependent care expense, pay for it out of pocket and then submit a reimbursement at umr.com.
Using UMR.com
Login or sign up for your UMR account at umr.com to access your FSA online. There you can submit expenses for reimbursement and manage your FSA funds.
For easy and secure access on the go, you may also download the Consumer Accounts with UMR app, available in the App Store or Google Play. The app allows you to:
- Check your available account balances
- View and submit claims
- Find lists of eligible expenses
- Scan and manage receipts
- And more!
For more information on your FSA benefits, visit Flexible Spending Accounts. You can also contact UMR directly with any questions at 888-438-6105 or visit umr.com.