Spending Accounts

Please note:  Under National Health Reform, the many over-the-counter items previously allowed can no longer be submitted to Health Care Spending Accounts. 

UMR is the administrator of our spending accounts. By participating, you set aside money from your paycheck on a pre-tax basis, and then use the money to pay for eligible health care and/or dependent care expenses. The net effect is that you reduce the amount of your out-of-pocket costs by the amount of taxes you otherwise would have had to pay.

For a complete listing of expenses the IRS considers eligible for spending account reimbursements, go to www.irs.ustreas.gov. All eligible expenses must be incurred during the calendar year for which you make your contribution. Under IRS rules, if you do not spend the money in your account by the end of the year, the remaining money is forfeited.
REMEMBER: USE IT OR LOSE IT.

Health Care Spending Accounts
Health Care Spending Account total levels need to be between $100 and $2,500. Per IRS regulations, any claim paid for with pre-tax money cannot then be recorded as an expense on your tax return.

When submitting for reimbursements, you must show that you paid for the charge and that your insurance company did not. You may download reimbursement forms below, from www.umr.com or by contacting your Human Resources office.

You may request to be "automatically reimbursed." This means if you pay a co-pay at the doctor or pharmacy, UMR—our spending account administrator—will automatically mail you a check for reimbursement!

TYPICAL ELIGIBLE EXPENSES
Acupuncture Alcoholism treatment program Ambulance Artificial limbs Artificial teeth Birth control pills Braille books/magazines (extra cost) Car modification for a disability Childbirth classes (mother) Chiropractic care Christian Science practitioners Co-insurance charges Contact lenses/supplies Crutches	Deductibles and co-pays Dental treatment Drug addiction treatment Eyeglasses Hearing aids and batteries Hospital fees Laboratory fees Laser eye surgery Massage therapy (if prescribed by MD for specific diagnosis and provided by a licensed therapist) Medical services provided by a licensed practitioner Mileage ($.24 in 2013)	Nursing home charges Operations Optometry Optical care Organ transplants Orthodontics Osteopathic treatment Oxygen Physical exams Prescription drug co-pays Prescription vitamins Prosthesis Psychiatric care Radial keratotomy Sterilizations Wheelchair X-rays Thermometer

Please refer to the UMR Health Care Expenses Table for more details about qualifying expenses.

Dependent Care Spending Accounts
These accounts are more complicated than the Health Care Spending Accounts, but are still worth considering. By contributing to a Dependent Care Spending Account, you can set aside pre-tax money to pay the cost of caring for a child or other eligible dependent while you and your spouse or partner are at work. Several factors need to be considered before you enroll in this account:

• You must provide your babysitter's name and social security number; therefore, your babysitter MUST be claiming the money as income.
• You may not pay one of your children to watch another.
• You may contribute between $100 and $5,000 into your account.
• You may not change your mind after enrollment unless there has been a qualifying event. However, qualifying events have been liberalized by the IRS: if your daycare provider changes their fees or if your mother moves in next door, YOU MAY MAKE MID-YEAR CHANGES!
• You may ask payroll to accelerate your deductions.

Spending Account Forms and Documents
Please download, complete and submit the appropriate form to file a claim or to direct payment:

• Health Care Benny Card Receipt Claim Form (.pdf)
• Health Care Claim Form (.pdf)
• Dependent Care Claim Form (.pdf)
• Direct Deposit Authorization Form (.pdf)

For more information about the Health Care and Dependent Care Spending Accounts, refer to the:

• Spending Account Summary Plan Description (.pdf)
• FAQs of the Benny Card (.pdf)
• Dependent Care Account ABCs (.pdf)

About Your Benefits

Need to make midyear benefits changes?

In most cases you cannot make changes to your benefit elections during the year unless you have a change in family or employment status — what the IRS calls a "qualifying event."

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