2026 FSA Annual Enrollment

2026 Flexible Spending Account (FSA) Annual Enrollment

October 13 - 31, 2025

The FSA plan year is January 1 - December 31, 2026.  To participate, you must make a new election each year.

A Flexible Spending Account is an employer sponsored program that allows you to set aside pre-tax funds from your paycheck to pay for eligible expenses for health and dependent care.

When you enroll in an FSA, the annual amount you elect will be evenly deducted over 26 pay periods. This amount is deducted from your gross pay before Federal, State and Social Security (FICA) taxes are deducted.  Therefore, you pay less in taxes. Depending on your tax bracket, this plan can save you 30% to 40% on qualifying expenses.

The Health Account FSA covers medical, dental and vision expenses that are only partially covered, or not covered at all, by your insurance, including; insurance deductibles, insurance co-payments and over-the-counter medications. Health FSA Eligible Expenses

Under the health FSA plan, only the expenses of a participant, a participant’s spouse or a participant’s dependent(s) qualify for pre-tax treatment. Domestic Partners are not eligible dependents for FSA, per IRS Tax Dependency Rules, https://www.irs.gov/credits-deductions/individuals/dependents. 

The Dependent Care Assistance Plan (DCAP) FSA covers amounts you pay to daycare centers, after school or summer programs, babysitters, caregivers or elder care so that you and your spouse can work.  Qualifying dependents are children under the age of 13, and disabled or elder dependents that you claim on your taxes. Babysitters and care givers cannot be a sibling or spouse and must claim any payments received on their tax return. DCAP FSA Eligible Dependents and Expenses

For more information regarding Flexible Spending Accounts, visit https://sonomacounty.gov/flexible-spending-account