IRS Qualifying Events for Mid-Year Benefit Election Changes
Flexible Spending Account –
Qualifying Event
Change in marital status including
- marriage
- death of a spouse
- annulment
Change in marital status including
- divorce
- legal separation
Birth, adoption, or placement for
adoption
Death of a Dependent
Change in Household Member
Status: Household Member no
longer satisfies residency
requirement
Termination or commencement of
employment by the employee,
spouse, household member or
dependent
Reduction or increase in hours of
employment by the employee,
spouse, household member or
dependent, including a switch
between part-time and full-time, a
strike or a lockout
Flexible Spending Account-
Drop/Add Effective Date Medical Dental
Health Care Dependent Care
As of qualifying event date if Human Yes. If change affects the amount of
Yes. Change must be consistent
Resources is notified within 30 days Yes Yes time the child needs to be in
with the qualifying event
of the event dependent care.
As of qualifying event date if Human Yes. If change affects the amount of
Yes. Change must be consistent
Resources is notified within 60 days Yes Yes time the child needs to be in
with the qualifying event
of the event dependent care.
As of qualifying event date if Human
Yes. If change affects the amount of
Resources is notified within 30 days Yes. Change must be consistent
Yes Yes time the child needs to be in
of the event. Premiums will be with the qualifying event
dependent care.
retroactively charged to event date.
As of qualifying event date if Human Yes. If change affects the amount of
Yes. Change must be consistent
Resources is notified within 30 days Yes Yes time the child needs to be in
with the qualifying event
of the event dependent care.
As of qualifying event date if Human
Resources is notified within 30 day of Yes Yes No, Not Applicable No, Not Applicable
the event
As of qualifying event date if Human Yes. If change affects the amount of
Yes. Change must be consistent
Resources is notified within 30 days Yes Yes time the child needs to be in
with the qualifying event
of the event dependent care.
As of qualifying event date if Human Yes. If change affects the amount of
Resources is notified within 30 days No No No time the child needs to be in
of the event dependent care.
 Flexible Spending Account – Flexible Spending Account-
Qualifying Event Drop/Add Effective Date Medical Dental
Health Care Dependent Care

As of qualifying event date if Human Yes. If change affects the amount of

Commencement of return from an Yes. Change must be consistent
Resources is notified within 30 days Yes Yes time the child needs to be in
unpaid leave of absence with the qualifying event
of the event dependent care.

Event that causes an employee’s

dependent to satisfy or no longer
satisfy the requirement for coverage,
examples include attainment of the
required age in which a dependent is
no longer eligible, or no longer have
the status of a student.
As of qualifying event date if Human
Resources is notified within 60 days
of the event
Yes. If change affects the amount of
Yes. Change must be consistent
Yes Yes time the child needs to be in
with the qualifying event
dependent care.

Change in the place of residence or
work of the employee, spouse,
household member or dependent.
As of qualifying event date if Human
Resources is notified within 30 days
of the event
Yes. If change affects the amount of
Yes. Change must be consistent
Yes Yes time the child needs to be in
with the qualifying event
dependent care.

Change in age of school status of a

dependent that cause an employee’s
dependent to satisfy or cease to
satisfy eligibility requirements for
coverage on account
As of qualifying event date if Human
Resources is notified within 30 days
of the event
Yes. If change affects the amount of
Yes. Change must be consistent
No No time the child needs to be in
with the qualifying event
dependent care.

Changes in cost or coverage of

benefits for employee, spouse,
household member or dependent As of qualifying event date if Human
(e.g. increase/decrease on cost, Resources is notified within 30 days Yes Yes No No
curtailment or improvement of of the event
coverage, or open enrollment under
other employer plans)