Health Care Flexible Spending Account

To help you pay for health care expenses on a tax-free basis, Dow offers access to the Health Care Flexible Spending Account (HCFSA). The HCFSA is administered by Inspira Financial through December 31, 2026, and will transition to Via Benefits beginning January 1, 2027. Learn more.

You can use the HCFSA to reimburse yourself for medical, prescription drug, dental and vision expenses not covered by your medical and/or dental plan. (Not available to High Deductible Plan participants with an HSA per IRS rules.)

Enrolled in the High Deductible Medical Plan?

The Limited Purpose Flexible Spending Account (FSA) is available to you in addition to the Health Savings Account (HSA). Before you have met your medical deductible, you can use this account to reimburse yourself for dental and vision expenses. After you have met your medical deductible, you can convert your account to a full FSA to use for dental, vision, medical and pharmacy expenses:

  • For your current 2026 FSA election, you must call Inspira Financial at (844) 729-3539 and provide documentation that you have met your deductible or complete an online acknowledgment on the Inspira Financial website.
  • Starting in 2027, you'll be able to submit documentation online with Via Benefits once you’ve met your deductible.

Make your choice

  • Ask yourself: How much money did I spend this past year on out-of-pocket health care expenses? Do I expect to have similar expenses? Could I use an FSA to pay for and save money on these expenses?
  • You must enroll if you want to contribute. If you are currently enrolled, prior elections will not carry over.
  • Select an amount for convenient pre-tax payroll deductions, up to the limits:
  • Contribute $100 to $3,400 in 2027.

Key considerations

If you are enrolling as a new hire and contributed to your prior employer's FSA, consider how it affects HSA eligibility.

If you are enrolling during annual enrollment and currently contributing to the HCFSA, be sure to understand the contribution rules if you are planning to enroll in the HSA for next year.

Other considerations

  • What you do not use you will lose. You will forfeit any unused funds above $680 at the end of the plan year. Plan carefully to ensure you do not lose any of your funds. Rollover funds will be available in May of each year.
  • Consider taking advantage of automatic claims reimbursement. It's convenient and easy to use. Learn more.
  • Use your funds to pay yourself back, tax-free. For all qualifying expenses, refer to IRS Publication No. 502.

Maximize the HCFSA throughout the year

With Via Benefits, it's simple to make your HCFSA work for you in 2027 — whether you're at home or you’re on the go. Check qualified expenses, see how much you have to spend and access tools for claims and more. Learn more.

Note: For 2026 elections, continue to contact Inspira Finacial for support with your HCFSA.

Make your choice

Other considerations