I.R.C. Section 125 Cafeteria Plan FAQ 

(click here for calculator & worksheet)

What is a Section 125 Cafeteria Plan?
It is a plan designed and setup by the Internal Revenue Service to allow participants to have monies taken out of their paychecks pre-tax for group health insurance premiums, unreimbursed medical expenses, and child care expenses.

What is a POP?
A POP or a Premium Only Plan is a plan that allows you to have your medical/dental insurance taken out of your paychecks pre-tax.

What is an FSA?
A FSA or Flexible Spending Account is an account that allows you to have money taken out of your paycheck pre-tax for either unreimbursed medical expenses, dependent or child care reimbursement or other insurance premiums that pay for insurance that isn't offered through your work.

What is a FSA payment period?
A FSA payment period is any time a deduction is made from your paycheck and put into the Section 125 account. Normally these payment periods coincide with your payroll periods.

What is the maximum that I can claim for the year for Section 125?
For the Medical Reimbursement of the Section 125 plan it depends on your company's plan document. You should have been given a copy of the Summary Plan Description when you became eligible for the plan. As for dependent Care Reimbursement the IRS annual maximum is $5,000.00 per household.

How often can I submit claims?
As off We suggest that you submit only one claim per payroll period.

Can I claim over the counter items like Tylenol, Vitamins and Nyquil?
No, per the IRS guidelines, over the counter items may not be claimed as un-reimbursed medical expenses.

What are considered to be acceptable forms of receipt?
In order to insure prompt payment we require that the following information be on any form of receipt:

  • Date the service was rendered. (the most common mistake is that this is not the date you were billed, it is the date you go to get the procedure done)
  • Who rendered the service. (i.e. your doctor, dentist, the hospital, not the insurance carrier)
  • What service was rendered . ( this does not include account balance, we need to know what procedure was done. i.e. office visit, x-ray, the specifics)
  • Out of pocket expense. (This does not need to include the amount the insurance company has to pay)
  • The best form of receipt is "The Explanation of Benefits" which is provided by your insurance company and gives you a total break down of your incident.

What are not acceptable forms of receipt?

Unacceptable forms of receipts for:
    Medical Reimbursement Are:
  • Credit card slips
  • Cancelled checks
  • Previous balances
  • Payment past due
  • Orthodontic statements without an explanation that it is for Orthodontics
    Dependent Care Are:
  • Carbon copies of checks
  • Just the front of a check
  • Just the back of a check

What happens if I do not have enough expenses during the year to claim the full amount I set aside for the plan year?
At the end of the year all money that has not been claimed by the end of the year is forfeited. The summary Plan Description details where the forfeited amounts go.

What happens when I terminate employment?
To claim any money in the Section 125 account after you terminate you can only submit receipts for services that were done before your date of termination. All other expenses will not be allowed, unless you elect COBRA.

Can I carry the balance of my account from one plan year to another?
No, each plan year starts with a new enrollment period where you will decide how much money to set aside for that year.

What is a "grace period"?
A "grace period" is the amount of time after a plan year ends that you the participant has to get your claims in to MypaperlessOffice. Keep in mind that the actual service has to be incurred before the end of the plan year.

Can I claim my insurance premiums under the Un-reimbursed Medical Plan?
No you may not.

Can I claim prescription sunglasses and contact lenses solution?
Yes you can.

Will I get my check within 5 days of when I send in my claim?
Not necessarily, your check will leave our office approximately 1-5 working days from your company's scheduled processing date. (see contact us for your company's scheduled processing date)

Can I use a copy of a cancelled check as form of receipt?
For dependent care : Yes only if you copy both front and back and the front of the check has the person's social security number or facility's federal id number along with the dates of service for the check For Medical Reimbursement: No, under any circumstances

Can I change my election during the year?
Generally no, but there is certain events that can take place that will allow you to change your election. These changes are called "Changes in Family Status" which the IRS will allow a change to occur in your election and these includes:

  • Birth or adoption of a child
  • Marriage
  • Divorce
  • Death of your spouse and/or dependent
  • Your spouse or yourself have taken an unpaid leave of absence
  • Switching from part-time to full-time (or vice versa) employment on your behalf
  • A significant change in my family's health coverage or your spouse's coverage
  • Termination/commencement of employment

Can I claim getting my teeth bleached?
No, teeth bleaching or whitening is classified as a cosmetic procedure.

When I get my varicose or spider veins stripped can I claim that procedure?
No, stripping of the veins unless medically necessary, is considered to be a cosmetic procedure.

I went to my Optometrist in 1999, but picked up and paid for my glasses in January of 2000. Can I claim this expense in the 2000 plan year?
No, the IRS regulations specify that expenses that are reimbursed must have been incurred during the period for which the participant is actually covered under the plan for that specified plan year.

I am taking treatments for infertility, such as prescription fertility drugs and artificial insemination. Are these claimable?
Yes, But only when administered by a licensed physician.

Can I send in just my receipt?
No, we require that all receipts to be accompanied by a signed claim form (either Medical Reimbursement or Dependent Care), these claim forms can be found in several places.

  • Your Human Resources Department
  • This web page under "Forms"
  • By contacting our office.

Is corrective laser eye surgery like Radial Keratotomy and Lasik claimable?
Yes, this eye surgery has been classified as an eligible expense under Section 125.

Are dietary supplements claimable?
Not unless your doctor is willing to write a prescription for them or submit a letter stating that they are a medical necessity

I go to a massage therapist can I claim these visits?
Yes, recently massage therapy has been added as an eligible form of therapy to be reimbursed under Section 125

How do I get a claim form to submit my receipts?
There are three ways that you can get our claim forms:

  • you can get them from your Human Resources Department
  • you can get them off this website under forms
  • you can contact our office either by phone, email, or fax

Can I submit expense for Neuro Feedback Therapy for my child's Attention Deficit Disorder for reimbursement?
You can claim Neuro Feedback for the treatment of Attention Deficit Disorder.

I am currently undergoing Birthing Classes, are those expenses claimable under un-reimbursed medical expenses?
Yes, birthing classes are eligible, but only expenses for the mother can be claimed.