Healthcare

FSA (Flexible Spending Account)

A pre-tax account for medical expenses that must be used within the plan year or you lose the money (use-it-or-lose-it rule).

Also known as: flexible spending account, flexible spending

What You Need to Know

An FSA lets you set aside pre-tax dollars for healthcare costs, reducing your taxable income. The catch? Most FSAs have a strict "use-it-or-lose-it" policy—unused funds disappear at year-end.

How It Works:

  • Contribute up to $3,200/year (2025 limit)
  • Money is taken from your paycheck pre-tax
  • Use it for copays, prescriptions, dental, vision, etc.
  • Forfeit unused funds (some plans allow $640 rollover or 2.5-month grace period)

Tax Savings Example:

  • Contribute $2,000 to FSA
  • Tax bracket: 22% federal + 7.65% FICA = 29.65%
  • Tax savings: $2,000 × 29.65% = $593

FSA vs. HSA:

  • FSA: Use-it-or-lose-it, available with any health plan, employer owns it
  • HSA: Money rolls over forever, requires high-deductible plan, you own it

Best For: People with predictable medical expenses (regular prescriptions, glasses, orthodontics). Don't overcontribute if you can't estimate usage—losing money hurts more than saving taxes.

Sources & References

This information is sourced from authoritative government and academic institutions:

  • healthcare.gov

    https://www.healthcare.gov/have-job-based-coverage/flexible-spending-accounts/

  • irs.gov

    https://www.irs.gov/publications/p969

Put your knowledge into action with these interactive tools:

FSA: Pre-Tax Medical Savings (Use It or Lose It)