MMC Benefits Handbook
In general, the Plan will reimburse expenses:
- for care provided to your qualifying family members during the hours that you and your spouse are working, looking for work, or attending school full time
- that generally could be applied as a dependent care tax credit on your tax return if you did not use the Plan
- for dependent care services in the plan year for which you make contributions.
For guidelines on what constitutes reimbursable expenses, see IRS Publication 503 or contact the Claims Administrator.
Who are the qualifying family members whose expenses may be reimbursed?
Generally, a qualifying family member is:
- your qualifying child under age 13 who lives with you for more than half the year, if you claim your child as a dependent on your tax return
- a dependent of any age, like a parent, grandparent, brother or sister, who is physically or mentally not able to provide self-care, who lives with you for more than half the year, and whom you claim as a dependent on your tax return (or whom you could claim, except that:
- he or she received gross income above the IRS limitation,
- he or she is married and filed a joint return with his or her spouse, or
- you, or your spouse if filing jointly, could be claimed as a dependent on someone else's return.)
- your spouse who is physically or mentally not able to provide self-care and who lives with you for more than half the year.
If you are divorced or separated, your child may be considered your qualifying family member even if you do not claim your child as a dependent on your tax return. Contact a professional tax advisor to determine if your child can qualify.
Unless your domestic partner or his or her children meet the qualifying family member definition above, the federal government does not permit you to use Dependent Care Flexible Spending Accounts for expenses incurred by your domestic partner or his or her children.
How do I get Dependent Care Flexible Spending Account reimbursements?
There are several ways for you to be reimbursed for eligible Dependent Care Flexible Spending Account expenses:
- you can use the Prepaid MasterCard® at point of service with a qualifying provider to pay for eligible expenses without needing to submit claims. When you use the Prepaid MasterCard® at a qualifying provider the funds are automatically deducted from your Dependent Care Flexible Spending Account for payment. Using the Prepaid MasterCard® reduces out-of-pocket payments and paperwork, as well as the need to wait for reimbursement checks.
- If you participate in the Health Savings Account and the Plan and use the Prepaid MasterCard® to pay for eligible dependent care expenses at a provider who is not a qualifying provider, the cost of the expense will be deducted from your Health Savings Account and you will be subject to federal, state, and local taxes as applicable, and in some cases a 20% penalty tax.
- you can submit a claim for reimbursement either online at the Spending Account Service Center, mobile app (Spending Account Mobile Center for your Android or iPhone, also compatible with iPad® and iPod touch®), by fax at 888 788 1928 or by mail.
Claims Submission by Mail:
Spending Account Service Center
FSA Claims Processing
2300 Renaissance Boulevard
King of Prussia, PA 19406
FSA Claims Processing
2300 Renaissance Boulevard
King of Prussia, PA 19406
- Trion Dependent Care Flexible Spending Account Claim Form
- Itemized bill or receipt and proof of payment if your provider does not complete the provider information of the claim form.
- Acceptable supporting documentation includes:
- Name and address of the day care provider
- Tax ID Number or Social Security Number of day care provider
- Dates of services for which you are being charged
- Amount you are being charged
- Provider Signature
You should keep copies for your records.
What is the Prepaid MasterCard®?
The Prepaid MasterCard® is a special-purpose MasterCard® that gives you an automatic way to pay for eligible expenses at a qualifying provider without needing to submit claims. The Prepaid MasterCard® lets you electronically access your contributions to your Dependent Care Flexible Spending Account at qualifying providers.
Trion will provide two (2) Prepaid MasterCards®, which will be loaded with your Dependent Care Flexible Spending Account contributions as they are deducted from your pay. Additional or replacement cards are available for a $10.00 fee (come in packages of 2 cards) charged directly to your account. If you participate in more than one account, the fee would be charged first to your Health Care Flexible Spending Account or Limited Purpose Health Care Flexible Spending Account, then your Dependent Care Flexible Spending Account before being charged to your Health Savings Account.
How does the Prepaid MasterCard® work?
The Prepaid MasterCard® works like a debit card, with your account balance stored on it. When you use the Prepaid MasterCard®, the amount of the eligible expenses will be deducted automatically from your Dependent Care Flexible Spending Account and payment will be electronically transferred to the provider/merchant. There are no monthly bills and no interest.
Please be aware that your contributions to the Dependent Care Flexible Spending Account are funded to the Prepaid MasterCard® as they are deducted from your pay, so it is important to be aware of your account balance in order to avoid card declines at the point of service.
Who issues the reimbursements?
Reimbursements are issued by the Claims Administrator. You can submit your eligible expenses for reimbursement at any time after you incur the expense, provided that you submit your claim for reimbursement before the claims submission deadline of March 31 of the following plan year.
Where can I get a Dependent Care Flexible Spending Account Claim Form?
Forms can be found on Colleague Connect. You can download the Trion Dependent Care Flexible Spending Account Claim Form by going to Colleague Connect (https://colleagueconnect.mmc.com). Click Career & Rewards and select Find a Document.
Forms can also be found on the Claims Administrator's website or be requested from the Claims Administrator by calling +1 866 324 4087.
How is the reimbursement paid from my account?
For eligible expenses that are not reimbursed by using the Prepaid MasterCard®, you must submit a claim for reimbursement. The Claims Administrator will reimburse eligible expenses directly to you from your Dependent Care Flexible Spending Account. The Claims Administrator will do one of the following:
- deposit your reimbursement amount directly into your checking or savings account. To establish direct deposit of your reimbursement, you will need to provide your direct deposit information to the Claims Administrator by completing a Direct Deposit Authorization Form, accessible online through the Trion Spending Account Service Center.
- send your check to your home address if you do not have direct deposit on file with the Claims Administrator.
Your first reimbursement may be paid by check while the Claims Administrator authenticates your bank information for direct deposit.
How long does it take for claims to be processed?
Reimbursements are processed within three to four business days of the Claims Administrator's receipt of the completed claim form and required documentation.
Do I need a minimum amount of expenses before I can be reimbursed?
No. There is no minimum when submitting a claim for reimbursement.
What if the amount of my expense is more than I have in my account?
You will be reimbursed up to the amount you have in your account. The balance will be paid once there is enough in your account to be reimbursed for it. You cannot be reimbursed for more than your annual election.
Can I be reimbursed before I pay my provider?
Yes, but you must submit documentation confirming that services were rendered including dates of service, services rendered and your cost for these services (such as an itemized statement from your provider) before you can be reimbursed for eligible expenses.
Can I use the Prepaid MasterCard® to pay in advance for eligible Dependent Care Flexible Spending Account expenses?
No. You can only use the Prepaid MasterCard® to pay for eligible expenses for dependent care after the care has been provided.
Can I be reimbursed for expenses incurred before participation in the Plan?
No, expenses incurred before your participation begins cannot be reimbursed.
How often can I request reimbursement?
You can submit your expenses for reimbursement as often as you would like, provided that you submit your claim for reimbursement before the claims submission deadline of March 31 of the following plan year.
What happens to contributions in my spending account that I haven't used at year end?
In accordance with IRS rules, you will forfeit any account balance not used to pay eligible expenses incurred between January 1 and December 31 of the plan year if they are not submitted by March 31 of the following plan year.
Expenses must be incurred while you are participating. If your participation ends during the year, you will not be reimbursed for expenses incurred after the date your participation ends (for example, after your employment ends). You will, however, have until March 31 of the following plan year to submit for reimbursement eligible expenses you incurred during the plan year while you were participating.
How can I get a copy of IRS Publication 503?
Go to www.irs.gov and enter "503" in the "Search" box for more information about reimbursable dependent care expenses.
You may also contact the Claim Administrator for information about reimbursable dependent care expenses.