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CY2023 BOE resources will be available prior to the start of BOE on October 17, 2022.
New: IRS Rule Changes for Health Care & Dependent Care FSAs:
2022 FSA Plan Year: The IRS has issued a temporary mid-year mileage reimbursement increase to $0.22 from 7/1/22 – 12/31/22. Mileage can be reimbursed for trips to and from your health care provider. A visit to your pharmacy is treated as a visit to your local health care provider. You may calculate mileage at the rate of $0.18 per mile from 1/1/22 – 6/30/22. These rates are subject to subsequent IRS revisions.
2021 FSA Plan Year: The run-out period deadline to submit new claims and claim substantiations to HealthEquity|WageWorks for eligible expenses incurred January 1, 2021 through December 31, 2021 has been extended through the earlier of (a) March 31, 2023 or (b) 150 days after the declared National Emergency ends.
2020 FSA Plan Year: The run-out period deadline to submit new claims and claim substantiations to HealthEquity|WageWorks for eligible expenses incurred January 1, 2020 through December 31, 2020 has been extended through March 31, 2022.
Visit the FSA IRS Amendment pages in the following booklets for additional details regarding temporary changes related to carryover rules and the increased age limit for qualified dependents under a Dependent Care FSA.
If you have questions about these temporary provision for which you may now be eligible, contact HealthEquity|WageWorks at 877-924-3967.
Due to the ongoing national emergency declared for the COVID-19 pandemic, the deadline to submit requested changes to FSA enrollments has been extended* if employees have experienced a qualifying life event (e.g., birth of a child, marriage, a significant change in cost of child care, etc.) on or after January 30, 2020. Eligible employees who would like to modify their Health Care or Dependent Care FSA due to a qualifying life event occurring on or after January 30, 2020 must complete the FSA Life Event/Election Change Form. Follow the instructions on the form for mailing or faxing it to the Employee Benefits Division, or email it to MCSC-EBD@michigan.gov.
*The extended due date is now 31 days after the qualifying life event, plus (a) one year or (b) 60 days after the declared National Emergency ends, whichever occurs first.
HealthEquity recently acquired WageWorks. You will be seeing several updates specific to FSAs in the coming months to introduce you to the HealthEquity brand, including www.healthequity.com/wageworks, the member portal, emails, and other materials. When submitting a claim or contacting HealthEquityIWageWorks, you will be asked to provide an ID Code. Enter the last four digits of your employee ID number, not the last four of your social security number.
The state offers the following types of FSAs:
Health Care FSAs: These allow you to put aside payroll deducted pre-tax dollars for eligible health care expenses not covered by any medical, dental, or vision plan for you and qualifying individuals.
- General Purpose Health Care FSA (GPHC FSA) is the standard Health Care FSA the state traditionally has offered and will continue to offer. This FSA can be used for eligible health, prescription, dental, and vision expenses.
- Limited Purpose Health Care FSA (LPHC FSA) is a Health Care FSA that can be used for eligible dental and vision expenses and is compatible with the new State High Deductible Health Plan (HDHP) with Health Savings Account (HSA) or any other HSA enrollment.
Dependent Care FSA: This allows you to put aside payroll deducted pre-tax dollars for eligible child and elder-care expenses for your eligible dependents, so you can attend work, find work, or attend school. Dependent Care FSAs are not Health Care FSAs for your dependents.
FAQs and Eligible Expenses
NOTE: Per IRS regulation, the Health Care FSA mileage rate is $0.16 cents/mile for 2021
NOTE: Per IRS regulation, the Health Care FSA mileage rate is $0.17 cents/mile for 2020