Health Flexible Spending Account (FSA)

Learn how you can save tax dollars on eligible health care expenses not covered by your medical, dental, or vision plan through the Health Flexible Spending Account.

The Health Flexible Spending Account, administered for UC by CONEXIS, is a voluntary program established under Internal Revenue Code (IRC) section 105 that lets you pay for eligible health care expenses not covered by your insurance through pre-tax salary reductions.

Eligibility

You can participate in the Health Flexible Spending Account program if you are an active employee who:

• Is appointed by the university to work at least 50% time for 1 year or more (full benefits eligible employee)
• Is appointed by the university to work 100% time for 3 months or more (mid-level benefit eligible employee)
• Is appointed to work at least 43.75% time (CORE eligible benefits employee)
• Has worked 1,000 hours in a 12-month period

Enrollment

The Health Flexible Spending Account requires annual enrollment. You can use either of these methods:

• Online through At Your Service
• Submitting the UPAY 919 (PDF)

You can also enroll during these periods:

• When you are first hired into an eligible position
• When you transfer to an eligible appointment
• If you have a qualified family status change (use the UPAY 919 to enroll)
• During annual open enrollment

Note: The effective date of enrollment is when the deduction comes out of salary. Only eligible expenses incurred after enrollment would be considered.

Contribution limits

• The minimum contribution is $180 per year.
• The maximum contribution is $5,000 per year.
• Carefully estimate your eligible expenses for the year because the IRS won't let you be reimbursed for any unclaimed funds in your account after the 2 1/2-month grace period.

Claims and reimbursement

Participants receive a benefits card (PDF) to pay for eligible health care expenses. If you use the card, you don't need to complete any reimbursement forms, but it's important to keep all receipts in case of an audit or request by CONEXIS.

To submit a manual claim for reimbursement for out-of-pocket payments:

• Log into CONEXIS and complete an online form
• Print the online form, sign it, and send it to:
  CONEXIS Spending Accounts
  P.O. Box 660427
  Dallas, TX 75266-0427
  Fax: 1-800-482-4174

Note: CONEXIS will process only claims dated on or after Jan. 1, 2009. If you have a 2008 balance, SHPS will continue to handle claims for those funds.

More about 2008 accounts:Your SHPS benefit card is not valid after Dec. 31, 2008. To request reimbursement for 2008 money, complete a claim form and return it to SHPS with the appropriate documentation. You have until March 15, 2009, to incur eligible expenses and until June 15, 2009, to submit the request. Internal Revenue Service rules require forfeiture of any balance remaining after these dates.

For detailed information about claim reimbursement, see At Your Service.

Eligible expenses

It is your responsibility to ensure that expenses are eligible. For details, refer to:

• CONEXIS Eligible Expenses
• IRS Publication 502 (PDF)
• At Your Service Eligible Expenses page

Note: You can't claim eligible expenses reimbursed from your Health Flexible Spending Account as a tax credit on your income tax return.

Human Resources

Retirement & Financial Planning

• Workshops Schedule
• University of California Retirement Plan (UCRP)
• Defined Contribution Plan
• 403(b) Tax-Deferred Plan
• 403(b) Loans/ Hardship Withdrawals
• 457(b) Deferred Compensation Plan
• Dependent Flexible Spending Account (FSA)
• Health Flexible Spending Account (FSA)
• ScholarShare
• Emergency Loans
• Retirement Checklist