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.
Total Administrative Services Corporation (TASC) is our FSA plan administrator. You can create an account, submit reimbursement requests, view a list of eligible items, and find additional resources online at tasconline.com/uba_new_participant.
IRS election limits for 2026 have been announced!
The annual election limit for the 2026 Health FSA has increased to $3,400. The carry forward has increased to $680.
The 2026 DCAP election limit has increased to $7,500, $3,750 if married filing separate.
FSA Plans
There are two FSA plans to choose from. You can elect one or both depending on you and your family's needs.
Health Account FSA
You can elect an annual amount between $130 and $3,400 to be divided equally across 26 pay periods. Heath 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
Health FSA allows you to carry forward up to $680 into the 2027 plan year, even if you don't enroll in 2027. Expenses must be incurred between January 1 and December 31, 2026. Your reimbursement requests must be submitted to TASC no later than March 31, 2027. Any remaining balance above $680 on April 1, 2027 will be forfeited. Any amount eligible to carry forward will be rolled into your 2027 balance.
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.
Dependent Care Assistance Plan (DCAP) FSA
You can elect and annual amount between $130 and $7,500 to be dividued equally across 26 pay periods. DCAP 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
DCAP has a 2.5 month grace period. Expenses incurred between January 1, 2026 and March 15, 2027 can be submitted for reimbursement through March 31, 2027 to TASC. Any remaining balance on April 1, 2027 will be forfeited.
For more information regarding Flexible Spending Accounts, visit https://sonomacounty.gov/flexible-spending-account
Ready to Enroll?
Enroll through Employee Self Service (ESS) at ess.sonomacounty.ca.gov. Need Assistance? Instructions can help.
FSA Annual Enrollment Educational Sessions
Attend a 45 minute educational session with Total Administrative Services Corporation (TASC), the third-party FSA administrator
In Person
Tuesday, October 14th, 3:00pm
Sonoma County Water Agency
404 Aviation Blvd., Redwood Room
Tuesday, October 21st, 10:00am
Human Resources Benefits Unit
575 Administration Dr., Suite 117C, Small Training Room
Online - Zoom
Wednesday, October 15th, 3:00pm
Thursday, October 23rd, 11:00am
Zoom Call In: (669) 900-9128, Zoom ID#: 996 916 2691
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