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• Dependent day care tax credits, taken on an <br />employee's tax return, are reduced dollar for dollar <br />by FSA reimbursements for the year. <br />a Employers must explain to the employee in what <br />circumstances the tax credit is more advantageous <br />than the plan. <br />e Persons receiving FSA reimbursement must generally <br />provide the name, address and taxpayer ID number of <br />their dependent care provider when they file their <br />personal income tax return. <br />12. Special requirements for health FSAs include: <br />e Premiums for other health care or dental care <br />coverage are not allowed to be paid through the <br />health FSA. <br />e The maximum amount of reimbursement, reduced by prior <br />reimbursements, must be available at all times during <br />the coverage period. <br />• Contributions by the employees can be in large <br />installments such as monthly, quarterly, or semi­ <br />annually rather than per payroll. However, the <br />schedule cannot be based on the amount of claims <br />incurred and it may not be accelerated to cover <br />claims. <br />• Claims must be paid at least monthly or when a pre­ <br />set minimum amount of expenses are incurred (e.g. <br />S50.00). <br />DO.