Home > Administrative Offices > Finance and Administration > Human Resources & Employee Development > Employee Information > Benefits > Flexible Spending Account

Human Resources & Employee Development

Flexible Spending Account

Note: Effective July 1, 2009 for the Plan Year 2010 the maximum contribution for each plan is $5,000.

Flexible Spending Account Summary Sheet (pdf)

How Do I File a Flexible Spending Account Claim? (pdf)

Need Information on Dependent Day Care Accounts? (pdf)

Need Information on HealthCare/Medical Spending Accounts? (pdf)

Need More General Information on Flexible Spending Accounts? (pdf)

Plan Documents

Dependent Day Care Account (pdf)

HealthCare/Medical Spending Account (pdf)

Additional Information

IRS Publication 502 - Main Content

CAN INCLUDE

Weight-Loss Program

You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities.

You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. You can include the cost of special food in medical expenses only if:

  • The food does not satisfy normal nutritional needs,
  • The food alleviates or treats an illness, and
  • The need for the food is substantiated by a physician.

The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.

CANNOT INCLUDE

Weight-Loss Program

You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. Also, you cannot include membership dues in a gym, health club, or spa.

You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs.