Atlanta Public Schools provides two tax-advantaged FSAs to help employees manage eligible healthcare and dependent care expenses using pre-tax dollars.

Healthcare Flexible Spending Account (Health FSA)

• Contribution Limit (2025): Up to $3,300 per year, as set by the IRS.
• Eligible Expenses: Out-of-pocket costs for medical, dental, vision, and prescription expenses not covered by insurance.
• Administrative Fee: $25.20 annually.
• Carryover Option: Up to $660 of unused funds may be carried over to the following plan year, depending on plan provisions.

Dependent Care Flexible Spending Account (Dependent Care FSA)

• Contribution Limits (2025):
• Up to $5,000 per year for single filers or married couples filing jointly.
• Up to $2,500 per year for married individuals filing separately.
• Eligible Expenses: Costs related to the care of dependents under age 13, or a spouse or dependent who is physically or mentally incapable of self-care, enabling the employee to work.
• Administrative Fee: $25.20 annually.

Important Considerations:

• Use-It-or-Lose-It Rule: Funds must be used within the plan year; unused amounts may be forfeited unless the plan includes a carryover provision or grace period.
• Enrollment: Employees can enroll as a new hire or annually during the open enrollment period.