APA's Top Payroll Questions & Answers for 2020 - 38

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APA's Top Payroll Questions & Answers for 2020

Health, Accident, and Retirement Benefits

FSA funded and used in error

Q.

Our company has a cafeteria plan that offers a menu of choices
including a health care flexible spending arrangement (FSA). We have
an employee whose health care FSA card was funded at $2,500 for
2020 even though he did not enroll for this plan year. The employee
used the funds, but we never deducted any contributions. My employer
is not electing to deduct the employee, because our open enrollment
process has some holes and the employee's enrollment may have
been missed. At this point, the employee has received additional
money from our company in the form of the funds he has used. Is this
taxable income? Does it need to be imputed? If we deducted from him
it would be pre‐tax, so that is tripping me up a bit.

A.

This would not be taxable income. The funds in question do not exceed
the statutory limits ($2,750 for health care FSA contributions in 2020).
You are correct that the deductions and funding of the FSA would have
been pre‐tax and pre‐tax wage reductions under a cafeteria plan are
considered to be employer contributions, not employee taxable wages
(see The Payroll Source®, §4.5-2).

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APA's Top Payroll Questions & Answers for 2020

Table of Contents for the Digital Edition of APA's Top Payroll Questions & Answers for 2020

Table of Contents
APA's Top Payroll Questions & Answers for 2020 - Intro
APA's Top Payroll Questions & Answers for 2020 - Cover1
APA's Top Payroll Questions & Answers for 2020 - a
APA's Top Payroll Questions & Answers for 2020 - b
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APA's Top Payroll Questions & Answers for 2020 - Table of Contents
APA's Top Payroll Questions & Answers for 2020 - e
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