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Flexible Spending Accounts Program
Browse Coronavirus-Related Information:
Consolidated Appropriation Act of 2021 and the American Rescue Plan Act of 2021 were recently passed in response to the COVID-19 pandemic.
IMPORTANT: Click here to read about Program changes due to COVID-19
Important Notice
The Flexible Spending Accounts Program client service walk-in center remains closed to visitors.
IMPORTANT: Please read about Program changes due to COVID-19
Please submit your forms and documents as follows:
1) Inquiries and questions can be sent via email to the Program.
2) Forms and documents can be submitted electronically to: https://nyc-fsa.leapfile.net
Please do not submit your form/document more than once. This will only delay processing.
You will immediately receive notification stating "Success! Your file has been received" upon completion of your document upload. You will not receive a separate email confirmation.
Also, please do not send forms or documents via express mail.
Please check back periodically for updates and how to send forms and claims electronically to the Program.
IMPORTANT - If you are currently receiving your reimbursement via check, please complete a Direct Deposit Form in order to receive reimbursement in a timely fashion. Do not mail your completed form to the address on the form. Please submit your completed form following the directions above.
Download Adobe Scan to convert your hardcopy documents into PDFs. Use your smart phone or tablet camera to take a picture of your paper form and Adobe Scan will convert it to a PDF. Adobe Scan mobile app is available for iPhone and Android.
General Information
The City of New York offers its employees a Flexible Spending Accounts (FSA) Program, which is allowable under 
Internal Revenue Code (IRC) Section 125. The Program allows City employees to deposit a portion of their pre-tax income into accounts maintained for certain health and dependent care expenses. Employees covered by a non-City group health plan can enroll in the MSC Program and waive City health benefits to receive an incentive payment up to $1,000 for Plan Year 2020.
To enroll, you must complete the MSC Health Benefits Buy-Out Waiver Program Enrollment/Change Form and a Health Benefits Application and provide proof of other coverage.
Plan Year 2021
Flexible Spending Accounts Program Brochure
Plan Year 2020
Flexible Spending Accounts Program Brochure
Medical Spending Conversion Programs
MSC Health Benefits Buy-Out Waiver Program
The Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program allows eligible 
employees who can obtain non-City group health benefits to waive their New York City health benefits in return for an annual cash incentive payment.
Learn More about the Buy-Out Waiver Program
Watch the Buy-Out Waiver Video
For questions about the MSC Buy-Out Waiver Program, please call: (212) 306-7760.
MSC Health Benefits Premium Conversion Program
The Medical Spending Conversion (MSC) Premium Conversion Program enables eligible employees to pay for their health plan premium deductions on a pre-tax basis, thereby reducing their gross income for tax purposes.
Learn More about the Premium Conversion Program
MSC Premium Conversion Program FAQs
Dependent Care Assistance Program
DeCAP allows City employees to pay for eligible dependent care expenses on a pre-tax basis, with deductions taken directly from paychecks. These deductions reduce an employee's gross income on his/her Form W-2 for federal and Social Security tax purposes.
Health Care Flexible Spending Account
The Health Care Flexible Spending Account (HCFSA) Program is a way to pay for eligible medical expenses (not covered by insurance), dental, vision, and hearing expenses (not covered by the Welfare Fund or Union) with before-tax dollars.