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Flexible Spending Account

From Kelly Montgomery, for About.com

Updated: September 29, 2008

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Definition:

A flexible spending account (FSA) is special type of tax-advantaged account that can be used to pay for medical expenses.

FSAs are usually one element of your job's employee benefits program. You accrue funds in this account by having your employer deduct a certain amount of money each paycheck and put that money in to the FSA. This transfer of funds occurs before taxes are withheld from your paycheck. This means that your taxable income is lowered and you also have more money to apply to your medical expenses.

Money in an FSA can only be used to pay for medical expenses, including dental and vision expenses. It also includes copays, deductibles and over-the-counter medications. For more information on how to use the funds in your flexible spending account, contact your human resources department or employee benefits plan administrator.

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