U.S. Flexible Spending Accounts (FSAs)

Overview
Health Care Flexible Spending Account
Day Care Flexible Spending Account

Overview
Health Care Flexible Spending Account
Day Care Flexible Spending Account

Overview

Flexible Spending Accounts

NVIDIA offers three types of Flexible Spending Accounts (FSAs) that let you put aside pre-tax money to pay for eligible expenses for yourself and eligible family members (as defined by the IRS).

Keep in mind that FSAs typically follow a “use it or lose it” approach, so do your best to estimate your expenses for the upcoming year when you make your elections.

FSA Elections

You can make your FSA elections during Open Enrollment, or if you have a Qualified Status Change.

Update your FSA Elections


	Limited Purpose	Health Care	Day Care
You can participate if you are enrolled in these medical plans	NVIDIA HSA NVIDIA HSA Plus Kaiser CA HSA	NVIDIA PPO Kaiser CA HMO Waived medical	All plans or waived medical To be considered qualified, dependents must meet the following criteria: Children under the age of 13 A spouse who is physically or mentally unable to care for him/herself Any adult you can claim as a dependent on your tax return that is physically or mentally unable to care for him/herself
Eligible expenses	Eligible dental and vision expenses only** See the list of LPFSA eligible expenses	Eligible medical, dental, vision, and pharmacy expenses See the list of General HCFSA eligible expenses	Day care expenses for eligible family members that allow you (or you and your spouse) to work, look for work, or go to school full-time See the full list of eligible and ineligible dependent care expenses
Eligible contribution	$120 - $3,300 You’ll have access to the entire amount on the first day of the plan year.		$120 - $5,000
How to check your balance	Benefits Enrollment Site > My Benefits > Review Your FSA and Commuter Account.
How to submit a claim	Be sure to keep your supporting documentation. You can submit a claim for reimbursement or pay a service provider directly on the HealthEquity/EZ Receipts portal, which can be accessed through the U.S. Benefits Enrollment Site > My Benefits > Review Your FSA and Commuter Account.		You can submit a claim for reimbursement or pay a service provider directly on the HealthEquity/EZ Receipts portal, which can be accessed through the  U.S. Benefits Enrollment Site > My Benefits > Review Your FSA and Commuter Account. You may receive reimbursement for eligible expenses up to the amount in your account at the time you submit your claim. Expenses can be incurred through the end of the plan grace period (March 15), and you have until June 15 to submit claims for the prior plan year.
Carryover amount	$640 of your remaining balance will be available for use in the next year ($660 into 2026). Any remaining balance above the carry over limit will be forfeited to the plan.		“Use it or lose it”. There is no carryover. Be sure to use your balance before the end of the grace period.

**Important Note About the Limited Purpose FSA:

Because your medical plan includes a Health Savings Account (HSA), you cannot use the Limited Purpose FSA (LPFSA) to pay for out-of-pocket medical expenses. Once you meet the IRS high-deductible health plan minimum deductible, you can use any remaining balance in your LPFSA for medical expenses. You’ll need to submit the HealthEquity HDHP Deductible Met Form to provide proof. The form is located under General Forms within the HealthEquity/EZ Receipts portal.

Important Notes About the Day Care FSA:

If you have a stay-at-home spouse or partner, you can’t participate in a Day Care Flexible Spending Account.
If your spouse also works and is eligible for a Day Care Flexible Spending Account through their employer, you're limited to contributing $5,000 per household to a Day Care Flexible Spending Account.
You can pre-load your Day Care Flexible Spending Account with pre-tax dollars before going on a leave of absence. You can fund a portion, or the total amount, prior to going on leave to take full advantage of this benefit. For more info, call our Benefits team at 1-844-807-7600 or email to nvidia-benefits@nvidia.com. You should try to schedule your pre-fund approach at least one month before your leave begins.
If you’re enrolled in a Day Care Flexible Spending Account and go on a leave of absence, your contributions will stop. You'll need to re-enroll when you return by visiting the Benefits Enrollment Site and submitting a “Returning from Leave: Update your Day Care FSA Deduction” life event. If you return from leave after the last paycheck of the year, you won't be able to restart your contributions for that calendar year.