2021 IRS Rules Allow for One-Time Changes to Child Care Dependent Care FSAs

Photo of a person filling out a health form.

Child Care Dependent Care Flexible Spending Accounts 

A Child Care Dependent Care FSA allows you to pay for certified day care, pre-school and elder care needed by eligible children under age 13 or aging parents. Note: if you have a stay-at-home parent in your household, you are not eligible for a Child Care Dependent Care FSA.

On January 14, 2021, the Health Service Board approved the following three changes to Child Care Dependent Care FSAs for plan year 2021:

1. All eligible employees can make the following changes to their 2021 Child Care Dependent Care FSA once without a qualifying event: i. Revoke their existing election; ii) Make a new election; iii) Increase or decrease an existing election. Please note the decrease cannot be less than the amount of your reimbursed claims.

2. Eligible children for whom expenses can be incurred has increased to 14 years of age (as long as the child reached the maximum age of 13 during the 2020 plan year).

3) Any unused amounts from your 2020 Child Care Dependent Care FSA will automatically be carried over into 2021 and may be used to pay or reimburse eligible dependent care expenses that are incurred in 2021. The carryover option expires on December 31, 2021.

P&A Group administers our FSA plan, including reimbursements. Visit padmin.com or calling (800) 688-2611. Visit our FSA page for more information.


How Can I Make a COVID-19 Relief Benefits Election Change?

If you are a City and County of San Francisco or Superior Court of San Francisco employee and would like to make one-time mid-year changes to your Child Care Dependent Care FSA for plan year 2021, you can now make your changes online.

Visit our How to Enroll page for information about how to enroll online or make your elections by fax or mail. 


Questions?

Member Services representatives are available to help during normal telephone hours Monday, Tuesday, Wednesday and Friday from 9am to 12pm and 1pm to 5pm and Thursday from 10am to 12pm and 1pm to 5pm. Our number is (628) 652-4700 or toll-free (800) 541-2266.