` SUNY RF - Benefits

Flexible Spending - Dependent Care

Flexible Spending Accounts (FSA) help you save money by allowing you to pay for eligible dependent care expenses with pretax dollars. Your contribution to an FSA will reduce your taxable income.

If you are a salaried non-student employee working at least 50 percent of full-time, you are eligible to enroll in the Dependent Care FSA. Hourly employees are not eligible.

As an RF employee, you may set aside up to $2,500 or $5,000 each year (depending on your tax filing status) on a pretax basis to pay for dependent care expenses. Eligible expenses include child day care, adult day care (if you’re caring for an elderly parent), pre-school, and summer day camps.

There is a six month waiting period to participate in the Dependent Care FSA.


Enroll online using Employee Self Service.

Refer to the guides to the right for more information. 

Waiting Period

You can begin deductions six months after your date of hire or eligibility date.

IRS documentation

To claim the income exclusion for dependent care expenses on IRS Form 2441 (Child and Dependent Care Expenses), you must be able to identify your dependent care provider.

If your dependent care is provided by an individual, you will need their Social Security number for identification. If your dependent care is provided by an establishment, you will need its Taxpayer Identification number. 

Research Foundation subsidy

The Research Foundation provides an annual subsidy to help pay for your dependent care expenses under the Dependent Care flexible spending account. The amount is based on your annual Research Foundation income as follows: 


If your salary is...
The Research Foundation contribution is...
Over $70,000
$60,001 - $70,000
$50,001 - $60,000
$40,001 - $50,000
$30,001 - $40,000
Up to $30,000

If you work less than full time, the contribution will be based on your full-time equivalent, annualized salary. For example if you work half time and earn $30,000, your full-time equivalent salary is $60,000. 

Continue your coverage

The Dependent Care FSA is not eligible for continuation upon termination of employment; however, you can continue to request reimbursement for eligible expenses incurred until you exhaust your account balance or the plan year ends.

Note: Your spouse must be working, and you must be actively at work at the RF at the time the expense is incurred to meet IRS requirements for an eligible expense under this benefit