내년 1월말이나 2월초에 와이프가 둘째아이 출산예정입니다

그래서 이번에 비용을 좀 아껴볼까 하고 flexible spending account를 만들까 합니다

첫째때 이것저것해서 $2000~$3000 정도 의료보험으로 커버되지않은 금액을 제가 페이했던것 같던데(무통분만주사 포함해서)

회사를 옮기면서 의료보험도 바뀌어서

어느정도 제가 부담할지 감이 잡히지 않습니다

저같은 경우 내년 FSA를 얼마정도 해야할까요

한 $2000정도 생각하고 있는데 적당한가요

미리 답변 감사합니다

FSA 는 고용주가 만들어 주는 겁니다.
님은 HSA를 만들수 있는데, 보험이 1500불 이상의 하이 디덕티블을 유지해야 합니다.
재무부 홈페이지에 가면 자세히 나와 있습니다.

이번에 회사에서 내년 benefit 신청을 받으면서 fsa를 신청하려고 합니다 이회사로 옮길때 fsa라는 benefit이 있는것을 알았지만 이번에 처음 신청하려고 합니다 보험회사 웹사이트에서도 확인했고요 고용주가 만들어준다니 무슨의미인지 고용주가 페이한다는 얘기인지 그리고 hsa는 처음 들어보는데요

FSA가 맞습니다. 본인부담금으로 내는 돈을 다 찾아 쓸 수 있고 심지어는 약국에서 OTC로 사는 약같은것도 영수증을 모아서 제출하면 됩니다.
2000불보다는 조금 넉넉하게 하세요. 치과도 가셔야 할 것이고 약도 사야 할테니까요. 나중에 돈이 조금 남으면 CVS가서 FSA해당되는 구급약 키트나 일반 상비약을 구비하시면서 쓰시면 될 것 같습니다. 저는 올해 우리 딸내미 치아교정땜에 5000불 full로 했습니다.

Flexible Spending Arrangements (FSAs)
A health flexible spending arrangement (FSA) allows employees to be reimbursed for medical expenses. FSAs are usually funded through voluntary salary reduction agreements with your employer. No employment or federal income taxes are deducted from your contribution. The employer may also contribute.

For information on the interaction between a health FSA and an HSA, see Other employee health plans under Qualifying for an HSA, earlier.

What are the benefits of an FSA? You may enjoy several benefits from having an FSA.
Contributions made by your employer can be excluded from your gross income.

No employment or federal income taxes are deducted from the contributions.

Withdrawals may be tax free if you pay qualified medical expenses. See Qualified medical expenses, later.

You can withdraw funds from the account to pay qualified medical expenses even if you have not yet placed the funds in the account.

Qualifying for an FSA
Health FSAs are employer-established benefit plans. These may be offered in conjunction with other employer-provided benefits as part of a cafeteria plan. Employers have complete flexibility to offer various combinations of benefits in designing their plan. You do not have to be covered under any other health care plan to participate.

Self-employed persons are not eligible for an FSA.

Certain limitations may apply if you are a highly compensated participant or a key employee.

Contributions to an FSA
You contribute to your FSA by electing an amount to be voluntarily withheld from your pay by your employer. This is sometimes called a salary reduction agreement. The employer may also contribute to your FSA if specified in the plan.

You do not pay federal income tax or employment taxes on the salary you contribute or the amounts your employer contributes to the FSA. However, contributions made by your employer to provide coverage for long-term care insurance must be included in income.

When To Contribute
At the beginning of the plan year, you must designate how much you want to contribute. Then, your employer will deduct amounts periodically (generally, every payday) in accordance with your annual election. You can change or revoke your election only if there is a change in your employment or family status that is specified by the plan.

Amount of Contribution
There is no limit on the amount of money you or your employer can contribute to the accounts; however, the plan must prescribe either a maximum dollar amount or maximum percentage of compensation that can be contributed to your health FSA.

Generally, contributed amounts that are not spent by the end the plan year are forfeited. See Balance in an FSA, later. For this reason, it is important to base your contribution on an estimate of the qualifying expenses you will have during the year.

Distributions From an FSA
Generally, distributions from a health FSA must be paid only to reimburse you for qualified medical expenses you incurred during the period of coverage. You must be able to receive the maximum amount of reimbursement (the amount you have elected to contribute for the year) at any time during the coverage period, regardless of the amount you have actually contributed. The maximum amount you can receive tax free is the total amount you elected to contribute to the health FSA for the year.

You must provide the health FSA with a written statement from an independent third party stating that the medical expense has been incurred and the amount of the expense. You must also provide a written statement that the expense has not been paid or reimbursed under any other health plan coverage. The FSA cannot make advance reimbursements of future or projected expenses.

Debit cards, credit cards, and stored value cards given to you by your employer can be used to reimburse participants in a health FSA. If the use of these cards meets certain substantiation methods, you may not have to provide additional information to the health FSA. For information on these methods, see Revenue Ruling 2003-43 on page 935 of Internal Revenue Bulletin (IRB) 2003-21 at http://www.irs.gov/pub/irs-irbs/irb03-21.pdf, Notice 2006-69 on page 107 of IRB 2006-31 at
http://www.irs.gov/pub/irs-irbs/irb06-31.pdf, and Notice 2007-2 on page 254 of IRB 2007-2 at
http://www.irs.gov/pub/irs-irbs/irb07-02.pdf.

Qualified medical expenses. Qualified medical expenses are those specified in the plan that would generally qualify for the medical and dental expenses deduction. These are explained in Publication 502, Medical and Dental Expenses. However, even though non-prescription medicines (other than insulin) do not qualify for the medical and dental expenses deduction, they do qualify as expenses for FSA purposes.

You cannot receive distributions from your FSA for the following expenses.
Amounts paid for health insurance premiums.

Amounts paid for long-term care coverage or expenses.

Amounts that are covered under another health plan.

If you are covered under both a health FSA and an HRA, see Notice 2002-45, Part V, which is on page 93 of Internal Revenue Bulletin 2002-28 at
http://www.irs.gov/pub/irs-irbs/irb02-28.pdf.

You cannot deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the distribution you receive from the FSA.

Qualified HSA distribution. This is a distribution from your health FSA that is transferred to your HSA, discussed earlier. The distribution must not be more than the lesser of the balance in the health FSA on:
September 21, 2006, or

The date of the distribution.

If you were not covered by a health FSA on September 21, 2006, you cannot elect to make a qualified HSA distribution from the health FSA. If you were covered by a health FSA with an employer on September 21, 2006, but change employers after that date, you cannot elect to make a qualified HSA distribution from your second employer’s health FSA.

The following conditions must be met to make a qualified HSA distribution.
The plan must have been amended to allow these distributions.

You must elect to make the rollover.

The year-end balance in the health FSA must be frozen.

The funds must be transferred within 2½ months after the end of the health FSA’s plan year and result in a zero balance in the health FSA.

The distribution must be contributed directly to the HSA trustee by the employer.

Only one qualified HSA distribution is allowed for each health FSA.

For more information, see Notice 2007-22 on page 670 of Internal Revenue Bulletin 2007-10 at http://www.irs.gov/pub/irs-irbs/irb07-10.pdf.

If you do not remain an eligible individual for HSA purposes during the testing period, the distribution is included in your income and is subject to a 10% additional tax. See Qualified HSA distribution under Health Savings Accounts (HSAs), earlier.

Balance in an FSA
Flexible spending accounts are “use-it-or-lose-it” plans. This means that amounts in the account at the end of the plan year cannot be carried over to the next year. However, the plan can provide for a grace period of up to 2½ months after the end of the plan year. If there is a grace period, any qualified medical expenses incurred in that period can be paid from any amounts left in the account at the end of the previous year. Your employer is not permitted to refund any part of the balance to you. See Qualified HSA distribution, earlier.

Employer Participation
For the health FSA to maintain tax-qualified status, employers must comply with certain requirements that apply to cafeteria plans. For example, there are restrictions for plans that cover highly compensated employees and key employees. The plans must also comply with rules applicable to other accident and health plans. Chapters 1 and 2 of Publication 15-B, Employer’s Tax Guide to Fringe Benefits, explain these requirements.

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