{"id":22456,"date":"2021-02-25T08:00:34","date_gmt":"2021-02-25T14:00:34","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=22456"},"modified":"2021-02-24T07:47:02","modified_gmt":"2021-02-24T13:47:02","slug":"new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\/","title":{"rendered":"New law provides additional flexibility for health FSAs and dependent care assistance programs"},"content":{"rendered":"<p>The IRS has provided greater flexibility, due to <a href=\"https:\/\/proconnect.intuit.com\/coronavirus\/\"title=\"\"  target=\"_blank\" rel=\"false noopener\">COVID-19<\/a>, to employee benefit plans offering health flexible spending arrangements (FSAs) or dependent care assistance programs. Under the <a href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/new-covid-19-relief-package-passed\/\"title=\"\"  target=\"_blank\" rel=\"false noopener\">Taxpayer Certainty and Disaster Tax Relief Act of 2020<\/a>, these plans now have additional discretion in 2021 and 2022 to adjust their programs to help employees better meet the unanticipated consequences of the public health emergency.<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-21-15.pdf\"title=\"\"  target=\"_blank\" rel=\"false noopener\" target=\"_blank\">Notice 2021-15<\/a> responds to unanticipated changes in the availability of certain medical care and dependent care. As a result of COVID-19, participating employees are more likely to have unused health FSA amounts or dependent care assistance program amounts at the end of 2020 and 2021. Generally, under these plans, an employer allows its employees to set aside a certain amount of pre-tax wages to pay for medical care and dependent care expenses. Amounts spent by the employee are then reimbursed from their designated health FSAs or dependent care assistance programs.<\/p>\n<p>Notice 2021-15 provides flexibility for employers in the following areas related to health FSAs and dependent care assistance programs:<\/p>\n<ul>\n<li>Provides flexibility for the carryover of unused amounts from the 2020 and 2021 plan years.<\/li>\n<li>Provides flexibility to extend the permissible period for incurring claims for plan years ending in 2020 and 2021.<\/li>\n<li>Provides flexibility to adopt a special rule regarding post-termination reimbursements from health FSAs.<\/li>\n<li>Provides flexibility for a special claims period and carryover rule for dependent care assistance programs when a dependent \u201cages out\u201d during the COVID-19 public health emergency.<\/li>\n<li>Allows certain mid-year election changes for health FSAs and dependent care assistance programs for plan years ending in 2021.<\/li>\n<\/ul>\n<p>Prior guidance provided flexibility to employers with cafeteria plans through the end of calendar year 2020, during which employers could permit employees to apply unused health FSA amounts and dependent care assistance program amounts to pay for or reimburse medical care or dependent care expenses. The Taxpayer Certainty and Disaster Tax Relief Act of 2020, signed into law on Dec. 27, 2020, provides similar flexibility for these arrangements in 2021 and 2022.<\/p>\n<p>Millions of employees have access to health FSAs and dependent care assistance programs, sponsored by employers under cafeteria plans. The decision to adjust these employee benefit programs is at the discretion of the employer that sponsors the plan.<\/p>\n<p>The amounts properly spent are not subject to federal income tax. Typically, account funds that are not spent by the employee within the plan year, subject to limited grace periods or certain carryover amounts, are forfeited. In accordance with the Taxpayer Certainty and Disaster Tax Relief Act of 2020,\u00a0Notice 2021-15\u00a0gives employers the option to amend their plans to provide greater flexibility for employees to elect and use these programs during the pandemic without risking the forfeiture of the amounts they have set aside.<\/p>\n<p>The IRS has more\u00a0<a href=\"https:\/\/www.irs.gov\/coronavirus\/coronavirus-tax-relief-for-health-plans-and-retirement-plans\"title=\"\"  target=\"_blank\" rel=\"false noopener\" target=\"_blank\">COVID-19-related information<\/a>\u00a0for plan participants, employers and others who administer plans at IRS.gov.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Help your clients understand tax changes for health FSAs and dependent care assistance programs.<\/p>\n","protected":false},"author":104275893,"featured_media":10760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[646041759],"intuit_collection":[],"intuit_series":[],"coauthors":[509474241],"class_list":["post-22456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-cares-act"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Health FSA and Dependent Care Flexibility<\/title>\n<meta name=\"description\" content=\"The 2020 Relief Act lets health FSAs and dependent care plans carry over unused funds in 2021 and 2022. 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Learn the new rules to help clients make the most of benefits.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-25T14:00:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/health-care-and-taxes-e1535552263176.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"655\" \/>\n\t<meta property=\"og:image:height\" content=\"365\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Intuit Accountants Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Intuit Accountants Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/\"},\"author\":{\"name\":\"Intuit Accountants Team\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/d54bd3a9810fd7c290b5655f9c6b6fd6\"},\"headline\":\"New law provides additional flexibility for health FSAs and dependent care assistance programs\",\"datePublished\":\"2021-02-25T14:00:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/\"},\"wordCount\":472,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2015\\\/08\\\/health-care-and-taxes-e1535552263176.jpg\",\"keywords\":[\"CARES Act\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/\",\"name\":\"Health FSA and Dependent Care Flexibility\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/tax-law-and-news\\\/new-law-provides-additional-flexibility-for-health-fsas-and-dependent-care-assistance-programs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/wp-content\\\/uploads\\\/2015\\\/08\\\/health-care-and-taxes-e1535552263176.jpg\",\"datePublished\":\"2021-02-25T14:00:34+00:00\",\"description\":\"The 2020 Relief Act lets health FSAs and dependent care plans carry over unused funds in 2021 and 2022. 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