As we begin 2026, we want to remind everyone who participated in a 2025 Flexible Spending Account (FSA) or Dependent Care FSA that you may still have time to use any remaining funds from last year.
Depending on your plan’s rules, unspent 2025 FSA funds may still be available through a Grace Period or Carryover.
We encourage you to:
- Check your current FSA balance
- Review eligible expenses
- Submit claims promptly to avoid forfeiting unused funds
A quick check of your account now can help you avoid losing unused dollars.
Deadlines, Reminders and TO-DOs
- W-2s and 1099-NEC must be distributed to Employees and Independent Contractors by January 31st.
- Watch for notices of rate changes in your state unemployment taxes. Any changes in these rates need to be updated with your payroll administrator for proper tax filings.
- Remind employees to check their beneficiary designations for life insurance and 401k to make sure they are up do date.
- ACA Reporting Deadlines for Forms 1094-C, 1095-C (employers) and 1094-B, 1095-B (insurers/self-insured plans):
- Distribute to Employees / Covered Individuals:
- Form 1095-B / 1095-C (recipient copies): due March 2, 2026 (or the next business day if March 2 falls on a weekend/holiday).
- File With the IRS:
- Paper filing: by March 2, 2026 (for those eligible to paper file.
- Electronic filing: by March 31, 2026 (required if filing 10 or more returns).
Need help staying on track? Contact [email protected].