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MANAGEMENT
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MANAGEMENT
Human Resources

Dependent Care Reimbursement Account (DCRA) Plan

The CSU Dependent Care Reimbursement Account is a voluntary benefit for eligible employees that offers significant tax advantages and could increase an employee's take home pay. This Flexible Spending Account (FSA) plan allows for the reimbursement of out-of-pocket dependent care expenses from money deducted from an employee's paycheck before Federal, State and Social Security (FICA) taxes are deducted. Taxable income on an employee's annual W-2 statement will be reduced by the amount placed in the account.

PLAN INFORMATION

2024 DCRA Brochure
DCRA Overview

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  • PLAN YEAR ENROLLMENT
    • Employee may enroll within 60 days of their initial enrollment period (new hire/newly eligible) or a permitted mid-year status change.
    • Employee must re-enroll during the annual Open Enrollment Period each Fall to participate during the following calendar year. Re-Enrollment is not automatic even if the employee participated the previous year.
    • Employee may contribute $20 to $416.66 each month ($5,000 annual maximum)
    • Contributions are deducted from pay before Federal, State and Social Security (FICA) taxes.
    • If an employee is married and filing a separate tax return, the annual maximum is $2,500. If an employee or spouse's earned income is less than $5,000 a year, the maximum contribution is equal to that person's earned income.
    • If a Participant does not use the money in their account for expenses incurred during the Plan Year (including the 2 1/2 month grace period), the funds will be forfeited. Excess contributions may not be refunded to the individual or be carried over into the next Plan Year.
  • GRACE PERIOD
    • The CSU provides a 2 1/2 month grace period for employees enrolled in the DCRA plan.  The grace period allows reimbursement of eligible expenses incurred through March 15th of the following year.
    • Employees must submit claims no later than June 30th of the following year after the current plan year ends.  After this date, any funds remaining in the employee's account will be forfeited.
  • ELIGIBLE EXPENSES

    Expenses eligible to be reimbursed must be:

    • A dependent child under age thirteen (13), for whom an employee or spouse can claim dependent status on their income tax return; or
    • A spouse who is physically or mentally unable to care for him/herself; or
    • A financially dependent member* of an employee's household, who regularly spends at least eight hours each day in the employee's home; and
    • Care must be required in order for employee to be gainfully employed and, if married, spouse also must be employed or actively looking for work.

    *Including an employee's domestic partner if the domestic partner is a dependent.

    For more details refer to the:
    ASIFlex Eligibility Expense List
    IRS Publication 503 Dependent Care Expenses

  • REIMBURSEMENT PROCESS

    FILING A CLAIM:

    Online Process -


    Mail/Fax Process -

  • REOCCURRING DIRECT PAY PROGRAM

    ASIFlex now offers employees enrolled in the DCRA plan a convenient way to pay dependent care providers.

    • Employees participating in the  Recurring Direct Pay Program no longer must pay their dependent care provider and submit claims for reimbursement to ASIFlex to take advantage of the pre-tax benefits under the Plan.
    • Through an agreement established between the dependent provider, ASIFlex pays the dependent care provider directly from the employee's DCRA account when payment is due.

    For more details about this program see Recurring Direct Pay Overview.

  • ENROLLMENT FORM

    Enroll by completing the 2024 Plan Year Enrollment Authorization Form - via AdobeSign

    • Select Form Name: 2024 DCRA_HCRA Enrollment Form from Workflow Selector Drop Down Menu
    • Provide your CSUSM Email Address in the "Employee" Box and submit
    • A link to the form will be emailed to you to complete and submit for processing
    • Contact hrbenefits@csusm.edu if assistance is needed


    Employees will receive an executed copy of the Enrollment form through AdobeSign once the HR Benefits Office completes their portion.  The HR Benefits Office will contact provide an enrollment confirmation email.


ADDITIONAL INFORMATION

Visit the ASIFlex Carrier Website
ASIFlex Carrier Contact List