San Bernardino County offers two flexible spending accounts (Health and Dependent Care) that provide tax-savings. FSAs allow employees to take a pre-tax deduction from their income to pay for eligible health and/or dependent care expenses. Employees are eligible to participate in the FSAs if they are covered under a Memorandum of Understanding, Compensation Plan, or Employment Contract.

Enrollment

Employees are eligible to enroll into the FSA and/or DCAP during:

• Open enrollment
• If the employee experiences a mid-year change-in-status event

Plan Year Periods

Contributions & Roll Over

Below is the IRS maximum contribution amount for the FSAs and the County’s eligible roll.

• The maximum employee contribution is $3,400 for the 2026-27 plan year

• The maximum amount eligible to be rolled over to the 2026-27 plan year has increased to $680

Eligible employees elect an annual contribution amount to be placed in their FSA and/or DCAP account. The annual contribution is made via bi-weekly payroll deductions in equal installments throughout the year. Participants can access their FSA and/or DCAP contributions through the following ways:

1. Using their FSA benefit card.
2. Submitting a claim for approval (see “How to File a Claim” section)

Eligible Expenses:

Eligible health care expenses include:

• Coinsurance, Copays and Deductions
• Medical and Prescriptions
• Dental and Orthodontia
• Eye Exams, Eyeglasses and Lasik Eye Surgery

Eligible dependent care expenses include:

• Licensed nursery schools, qualified childcare centers, after school programs, summer camps, preschool
• Adult daycare facilities

Step 1

Log into your FSA/DCAP Participant Portal.

Gather your supporting documentation, such as itemized receipts, then log into the FSA/DCAP Participant Portal to get started on your claim.

Step 2

Determine the type of claim you’re submitting, FSA or DCAP, then select the claim type on the FSA/DCAP Participant Portal to quickly create your reimbursement claim.

FSA

Note: For mileage claims exceeding 30 miles one way (or 60 miles round trip), upload a map from an online source, such as Google Maps or MapQuest, showing the starting location, destination, and total miles traveled with your electronic claim.

Helpful Tip: Save frequently used routes for quick access when submitting future claims.

Your uploaded itemized statement must include the following information:

• Date of services/ products incurred
• Name of the person who the expense was incurred for
• Dollar amount being claimed
• Provider name
• Expense category

Helpful Tip: Before uploading, review your itemized statement to ensure all required information is clearly visible. Complete documentation helps prevent delays and allows your claim to be processed faster.

DCAP

Note: For mileage claims exceeding 30 miles one way (or 60 miles round trip), upload a map from an online source, such as Google Maps or MapQuest, showing the starting location, destination, and total miles traveled with your electronic claim.

Helpful Tip: Save frequently used routes for quick access when submitting future claims.

Your uploaded DCAP reimbursement documentation must include the following information:

• Name, date of birth, and relation of dependent
• Name, address, and taxpayer ID or social security number of dependent care provider
• Date(s) of services
• Amount claimed for reimbursement of dependent care expenses incurred.

Helpful Tip: You can use our DCAP Reimbursement Request Form and upload it directly on the FSA/DCAP Participant Portal when submitting your claim.

Step 4

Final Step, You’re Almost Done!

Submit your claim electronically through the FSA/DCAP Participant Portal, and you’re all set!

Note: Claims for eligible expenses incurred within the plan year can be submitted for reimbursement no later than ninety (90) days after the end of the plan year.