Flexible Spending Accounts (FSAs)

The two Flexible Spending Accounts (FSAs) can help you save money on eligible health care and dependent care expenses. These accounts let you set aside pre-tax dollars from your pay to cover eligible expenses not covered by other benefit programs.

There are two separate FSAs — one for health care and one for dependent care. You can enroll in one or both. For employees hired during the year, your benefit effective date is your date of hire.

Your Spending Account™ administers both accounts.

  • You can contribute up to $2,650 in 2018 to the health care FSA.
  • You have access at the beginning of the year to the full amount you elected to contribute for the year.
  • You don't pay federal or state income taxes on FSA contributions.
  • You use the money in your health care FSA to reimburse yourself for eligible expenses.
  • If you contribute $100 or more to the health care FSA, you will receive a debit card from Your Spending Account™ (YSA). You can use the YSA debit card to pay for eligible health care expenses anywhere the card is accepted. When you use your YSA card, your eligible expenses are automatically deducted from your account.
  • All claims must be submitted by April 30, 2019 to be reimbursed using 2018 contributions.
  • Up to $500 of any unused balance remaining in your health care FSA at the end of the year will automatically be added to your new plan year balance. You can use these carryover funds for reimbursement of eligible health care expenses incurred anytime throughout the year.
  • You may be asked to provide copies of your receipts to confirm your expenses. If you do not provide receipts when requested, your YSA debit card could be deactivated.
  • Note: Under federal tax law, eBay's FSA programs must pass certain nondiscrimination tests each year. These tests are designed to ensure that highly compensated or key employees/participants do not receive disproportionately greater benefits. If necessary, the maximum participant contribution may be reduced midyear to comply with federal law. This qualifies as a life event, and you may want to consider splitting the maximum amount under your spouse's FSA program, if available.

All health care FSA participants with an annual election of $100 or more will receive a debit card from Your Spending Account™ (YSA). You can use the card to pay for eligible health care expenses anywhere the debit card is accepted. That way, you don't have to pay for eligible health care expenses out of your own pocket. When you use your YSA card, your eligible expenses are automatically deducted from your account.

Your reimbursement under the health care FSA will be limited to reimbursement of dental and vision expenses only. Learn more about how the eBay PPO with HSA and your health care FSA work together.

  • The limit on your contributions depends on your tax filing status.

    — In 2018:

    • If you're married and you and your spouse file separate tax returns, you can contribute up to $2,500.
    • If you're married and you and your spouse file a joint tax return, or if you file as single or head of household, you can contribute up to $5,000.

    — In 2019:

    • If you're married and you and your spouse file separate tax returns, you can contribute up to $2,500.
    • If you're married and you and your spouse file a joint tax return, or if you file as single or head of household, you can contribute up to $5,000.
  • You have access only to the funds that have been deducted from your pay.
  • You don't pay federal or state income taxes on FSA contributions.
  • You use the money in your dependent care FSA to reimburse yourself for eligible expenses.
  • There is no carryover feature for the dependent care FSA. Any money left in your account at the end of the year is forfeited.
  • All claims must be submitted by April 30, 2019 to be reimbursed using 2018 contributions.
  • You may be asked to provide copies of your receipts to confirm your expenses.