Limited Purpose Flexible Spending Account (LPFSA)
A Limited Purpose Flexible Spending Account (LPFSA) allows employees enrolled in an HSA-compatible HDHP to set aside pre-tax dollars for eligible dental and vision expenses while remaining eligible to contribute to an HSA.
2026-2027 Contribution Limits
- Plan Year: July 1-June 30
- Claims Deadline: September 30
- Maximum Contribution: $3,400
- Carryover: $680
What Expenses Are Eligible?
- Dental exams and cleanings
- Dental treatment and orthodontia
- Vision exams
- Prescription eyeglasses and contact lenses
- LASIK and other eligible vision correction procedures
- Certain preventive care expenses permitted under IRS guidance
Important Limitation
An LPFSA cannot reimburse general medical expenses such as physician office visits, prescriptions, copays, deductibles, or other standard healthcare expenses unless specifically permitted as preventive care under IRS rules. This limitation allows the LPFSA to remain compatible with HSA eligibility.
Enrollment and Changes
Employees must enroll through Employee Navigator during Open Enrollment or within 31 days of becoming benefit-eligible or a qualifying life event. Mid-year changes require a qualifying event. Benefits are effective the first of the month after enrollment is received.
When Funds Are Available
Your full annual LPFSA election amount is available at the beginning of the plan year, even though payroll deductions occur throughout the year.
Carryover
Unused LPFSA funds may carry over to the next plan year up to the IRS maximum carryover amount.
Use-It-or-Lose-It Rule
Funds exceeding the allowable IRS carryover amount are forfeited if not used by the applicable deadlines.
Guides and Plan Documents
FSA Education Guide
FSA Education Guide, Spanish
Flex Benefit Access Visa Card
Flex Benefit Access Visa Card, Spanish
FSA Consumer Portal Quick Start Guide
FSA Consumer Portal Quick Start Guide, Spanish