The Madison County Government Flexible Spending Account (FSA) lets employees set aside pretax dollars to pay for qualified expenses. The plan includes two types of FSAs; a Health Care FSA and a Dependent Care FSA. The Health Care FSA is used to reimburse out-of-pocket medical, dental and vision expenses incurred by you and your tax dependents. The Dependent Care FSA is used to reimburse expenses that enable you to be gainfully employed such as daycare expenses for children under the age of 13. Employees may participate in either or both. An FSA is often referred to as a "Use It or Lose It" plan. This means that participants must incur the expense in the same year they set aside the pretax dollars and they must claim their reimbursement by March 31st of the following year or the money is forfeited. For this reason it is very important that employees estimate their expenses carefully before making their FSA Election for the year.