Your Flexible Spending Account 您的灵活支出账户

An FSA lets you set aside money from your pay before tax to pay for health care and dependent care. The main sign-up is open enrollment every December: you choose an amount, your election takes effect January 1, and the amount is deducted from each paycheck, tax-free, to use during the year for eligible expenses. New hires can enroll within 30 days of becoming eligible, starting the first of the following month, and if you have a life event — marriage, a new baby, or a spouse's job or coverage change — you can enroll or change your election within 30 days of the event. 灵活支出账户（FSA）让您从工资中以税前方式留出一笔钱，用于支付医疗和受抚养人护理费用。主要报名时间是每年12月的开放申报期：您选择金额，申报于1月1日生效，金额从每次工资中以免税方式扣除，供您在年内用于符合条件的费用。新员工可在符合资格后30天内报名，自次月1日起生效；如果您遇到生活事件——结婚、新生儿、配偶工作或保险变更——可在事件发生后30天内报名或更改申报。

Health FSA · 健康灵活支出账户

$3,400

2026 maximum per employee · 2026年每位员工最高限额
Minimum election: $120 per year · 最低申报金额：每年120美元
For medical, dental, vision, and pharmacy costs for you, your spouse, and your tax dependents. 用于您、配偶及税务受抚养人的医疗、牙科、视力和药房费用。

Dependent Care FSA · 受抚养人护理灵活支出账户

$7,500

2026 maximum per household ($3,750 if married filing separately) · 2026年每个家庭最高限额（夫妻分开报税为3,750美元）
For care of a child under 13, or a dependent who cannot care for themselves, so you can work. 用于照顾13岁以下儿童，或无法自理的受抚养人，使您能够工作。

How it works · 如何使用

Enroll as soon as you are eligible. Open enrollment is in December each year: sign up then, choose how much to set aside, and your election takes effect January 1. New hires can enroll within 30 days of becoming eligible, starting the first of the following month. And if you have a life event during the year — marriage, a new baby, or a spouse's job or coverage change — you can enroll or change your election within 30 days of the event. The amount comes out of each paycheck before tax. 符合资格后即可报名。开放申报期在每年的12月：在此期间报名并选择要留出的金额，申报于1月1日生效。新员工可在符合资格后30天内报名，自次月1日起生效。如果您在年内遇到生活事件——结婚、新生儿、配偶工作或保险变更——可在事件发生后30天内报名或更改申报。金额将从每次工资中以税前方式扣除。
Pay and keep receipts. Pay the doctor, pharmacy, or care provider, and keep the itemized receipt (provider, patient, date, service, amount). 支付并保留收据。向医生、药房或照护提供者付款，并保留详细收据（提供者、患者、日期、服务、金额）。
Submit a claim and get reimbursed. Send your claim and receipt on this website. Approved claims are reimbursed through payroll, ordinarily within 30 days of approval. 提交索赔并获得报销。在本网站提交索赔和收据。获批的索赔通常在批准后30天内通过工资报销。

Submit a Claim 提交索赔 See Eligible Expenses 查看合资格费用 Check a Claim 查询索赔状态

Key dates and rules · 重要日期与规则

Plan year 计划年度	January 1 – December 31, 2027 · 2027年1月1日至12月31日
Open enrollment 开放申报期	December each year — sign up in December; your election takes effect January 1. New hires may also enroll within 30 days of becoming eligible, with entry on the first of the following month. · 每年12月——在12月报名，您的申报于1月1日生效。新员工也可在符合资格后30天内报名，自次月1日起生效。
Who can join 谁可以参加	Employees who have completed 90 days of employment are eligible. Enroll during the December open enrollment for a January 1 start, or within 30 days of first becoming eligible for a start on the first of the following month. · 已完成90天工作的员工符合参加资格。可在12月开放申报期报名，自1月1日起生效；或在首次符合资格后30天内报名，自次月1日起生效。
Mid-year changes 年中更改	A life event — marriage, birth or adoption, or a spouse's job or coverage change — lets you enroll or change your election within 30 days of the event. · 生活事件——结婚、生育或收养、配偶工作或保险变更——可让您在事件发生后30天内报名或更改申报。
Claim deadline 索赔截止日期	Submit claims within 90 days after the plan year ends — by March 31, 2028 · 在计划年度结束后90天内提交索赔——最迟2028年3月31日
Health FSA carryover 健康FSA结转	Up to $680 of unused Health FSA money carries into the next plan year; the rest is forfeited. This plan uses carryover, not a grace period. · 未用完的健康FSA金额最多可结转680美元到下一计划年度，其余将被没收。本计划采用结转方式，不设宽限期。
Health FSA full amount 健康FSA全额可用	Your full Health FSA election is available from January 1, even before all deductions are taken (uniform coverage). · 您的健康FSA申报全额从1月1日起即可使用，即使扣款尚未完成（统一保障规则）。
Dependent Care rule 受抚养人护理规则	You can only be reimbursed up to the amount already deducted from your pay. Dependent care amounts are reported in Box 10 of your W-2. · 报销金额以已从工资中扣除的金额为限。受抚养人护理金额将在您的W-2表格第10栏中报告。
Insurance premiums 保险费	Premiums cannot be paid from an FSA. Premiums for company coverage are paid pre-tax through the plan's premium conversion component. · 保费不能用FSA支付。公司保险的保费通过计划的保费转换部分以税前方式支付。

Questions? 问题咨询： Contact the Plan Administrator at the office. · 请联系办公室的计划管理员。 Keep every receipt — claims without a third-party receipt cannot be paid. · 请保留所有收据——没有第三方收据的索赔无法支付。