FLEXIBLE SPENDING ACCOUNTS (FSAs) &
DEPENDENT CARE ACCOUNTS
(DCAs)
Catholic Diocese of Columbus offers health care (FSA) and dependent care (DCA) accounts administered by Custom Design Benefits, which allows you to pay for eligible health and dependent care expenses with pre-tax dollars. The money contributed to your account is deducted from your paychecks before tax is taken out, so you end up with lower taxable income for the year.
Health Care FSA
You can use a Health Care FSA to pay for eligible medical, dental, vision and other out-of-pocket health care expenses that aren’t covered by your health plan. You can contribute up to $3,400 for 2026.
Dependent Care (DCA)
This account can be used to pay for eligible child or adult day care. To be considered an eligible expense, the care must be necessary to enable both you and your spouse, to work, look for work or attend school. Eligible dependents include: your children under age 13 or dependent of any age who resides in your home for at least eight hours each day who is physically or mentally incapable of self-care and is dependent on your for at least 50% of their financial support.
You will be able to contribute up to $7,500 for 2026.
More About FSA & DCA
Once you have made your FSA election amounts, you cannot make changes during the plan year unless you experience a qualifying family status change. You cannot use money from your Health Care FSA to pay for dependent care expenses, or vice versa. The Dependent Care (DCA) is a “use it or lose it” account. You must elect medical, dental or vision insurance with the Diocese to elect the FSA. You will be required to re-enroll in these accounts each year if you want to participate.
Eligible Expenses
A list of eligible health care expenses can be found in Publication 502 on the IRS website at https://www.irs.gov/pub/irs-pdf/p502.pdf
Eligible dependent care expense information can be found in Publication 503 at https://www.irs.gov/pub/irs-pdf/p503.pdf
Annual Maximum Contribution
| Account | 2026 IRS Maximum Contribution limit | Carryover or Grace Period to next year |
|---|---|---|
| Health Care FSA |
$3,400 | No |
| Dependent Care FSA |
$7,500 (or $3,750 if married and filing taxes separately.) |
No |