Flexible Spending Plans

A Flexible Spending Plan allows you to set aside a portion of your earnings, pre-tax, to pay for certain expenses. If you anticipate incurring any of the expenses listed below, a flexible spending account could reduce your costs.

The state offers three types of Flexible Spending Accounts, administered by TASC. They can be reached at 888-698-1429 or cttasc.com.

Dependent Care Assistance Program (DCAP)

EDCAP contributions can be used to cover the cost of caring for qualified dependents, including children under the age of 13, a disabled spouse, or other disabled dependents who spend at least eight hours a day in your home. For 2024, the maximum contribution will be $5,000. For married individuals, the spouse must also work or be a full-time student; if you are married filing separately, the maximum contribution will be $2,500 for calendar year 2024.

Medical Flexible Spending Account (MEDFLEX)

Employees are eligible to enroll in this plan on their first day of employment. The minimum contribution is $200 annually, w

MEDFLEX contributions can be used to cover medical expenses for yourself, your spouse and your eligible dependent(s). The minimum deduction for MEDFLEX is $520 per year and the maximum deduction is $3,200 per year. Medically necessary out-of-pocket medical expenses are eligible for reimbursement if they are consistent with IRS guidelines.

ENROLLMENT (for DCAP and MEDFLEX):

Eligible employees working at least half time (0.50 FTE-Full Time Equivalent) can enroll in DCAP and MEDFLEX during one of the following periods:

Within thirty-one (31) days of hire;
Within thirty-one (31) days of a change in family status*; or
The annual open enrollment period.

USE IT OR LOSE IT: When setting your annual deductions, do not exceed your anticipated annual expenses. Any monies remaining in your DCAP account at the end of the Plan Year (December 31) will be forfeited unless you submit a claim for reimbursement for eligible plan year expense no later than March 31 of the following year. For MEDFLEX you can carry over up to $640 in unused funds to the following plan year. Unused funds over $640 that have not been claimed for eligible expenses by March 31 will be forfeited.

*Mid-Year Changes (MEDFLEX/DCAP):
If you have a change in family status, you have 31 days from the date of the status change to modify your MEDFLEX/DCAP. The change must be consistent with the nature of the family status change.

Marriage or divorce;
Birth or adoption of a child;
Death of a dependent or spouse;
The beginning or end of your spouse’s employment;
A change from full-time to part-time employment, or vice versa, for you or your spouse
A leave of absence taken by you or your spouse; and
A significant change in cost or coverage of your Dependent Care Expense. (DCAP only)
A child ceases to be an eligible dependent under the Plan (to age 13); (DCAP only)

Qualified Transportation Account (QTA)

The QTA allows you to use pre-tax dollars to pay eligible transit and parking expenses for your regular daily direct commute from home to work. Eligible expenses include public transit, van pools and/or the cost of parking at or near your work location. Employees working at least half time (0.5 FTE – Full Time Equivalent) are eligible to enroll on their first day of employment. Maximum benefits for both transit and parking are $315 per month.

ENROLLMENT (for QTA only): You can enroll or change your contributions to the QTA on a monthly basis. Unused amounts can be carried over from year to year. The enrollment form must be received by the first of the month before the month in which your contribution election takes effect.

FORFEITURES: Make sure that your monthly deductions match your monthly QTA expenses. There is no annual forfeiture of unused amounts but, if you retire or terminate employment, any funds remaining in the account may be forfeited if you do not submit eligible claims for reimbursement.

Changes do not require a status change. Employees that have an existing employee-offered parking deduction cannot participate.

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