8 Health Care FSA A Health Care Flexible Spending Account (FSA) provides you with the ability to save money on a pre-tax basis to pay for any IRS-allowed health expense that is not covered by your health care plan. Examples of these types of expenses include deductibles, copayments, coinsurance payments and uninsured dental and vision care expenses. You may elect a specific annual contribution for each FSA in which you plan to participate. Your annual contribution is then divided by your number of pay periods and that amount will be deducted pre-tax each pay period. The amount you elect may not be changed or revoked during the plan year unless you experience a qualifying life event. Dependent Care FSA A Dependent Care FSA provides you with the ability to save money on a pre-tax basis for day care expenses for your child, disabled parent or spouse. 2026 FSA Maximum Contributions Health Care FSA: $3,400 Dependent Care FSA: $7,500 YOUR JOURNEY TO SAVINGS ? FLEXIBLE SPENDING ACCOUNTS (FSA’s)