CLASSIFICATION: UNCLASSIFIED// 
ROUTINE 
R 071925Z NOV 24 MID120001523879U 
FM CNO WASHINGTON DC 
TO NAVADMIN 
INFO CNO WASHINGTON DC 
BT 
UNCLAS 
 
NAVADMIN 222/24 
 
PASS TO OFFICE CODES: 
FM CNO WASHINGTON DC//N1// 
INFO CNO WASHINGTON DC//N1// 
MSGID/GENADMIN/CNO WASHINGTON DC/N1/OCT// 
 
SUBJ/DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT FEDERAL OPEN SEASON 
FOR MILITARY PERSONNEL *CORRECTED COPY*// 
 
REF/A/DOC/SECDEF/22MAR23// 
REF/B/DOC/POTUS/09JUN23// 
REF/C/DOC/SECDEF/03AUG23// 
 
NARR/REF A IS THE SECRETARY OF DEFENSE MEMORANDUM, STRENGTHENING OUR 
SUPPORT TO SERVICE MEMBERS AND THEIR FAMILIES.   
REF B IS EXECUTIVE ORDER 14100, EXECUTIVE ORDER ON ADVANCING ECONOMIC 
SECURITY FOR MILITARY AND VETERAN SPOUSES, CAREGIVERS, AND SURVIVORS.   
REF C IS THE UNDER SECRETARY OF DEFENSE MEMORANDUM, AVAILABILITY OF DEPENDENT 
CARE FLEXIBLE SPENDING ACCOUNTS FOR SERVICE MEMBERS. 
 
RMKS/1.  This NAVADMIN announces eligible Sailors may enroll or re-enroll in 
a Dependent Care Flexible Spending Account (DCFSA) during federal open season 
from 11 November - 9 December 2024, in line with references (a) through 
(c).  The DCFSA is a pre-tax account used to pay for eligible dependent care 
services, such as preschool, day camp, before or after-school programs, and 
child or adult daycare. Contributions are directly deposited from pay into a 
DCFSA before taxes are deducted, which reduces a member's taxable income. 
 
2.  Eligibility.  Active Component (AC) and Training and Administration of 
the Reserves (TAR) Sailors are eligible for enrollment in DCFSAs.  Sailors in 
the Reserve Component, except for TAR Sailors, are not eligible.   
Additionally, AC and TAR Sailors may use DCFSAs for dependent care expenses 
that allow Sailors and, if married, spouses to work, look for work, or attend 
school full-time. For complete eligibility information, see 
https://finred.usalearning.gov/Benefits/DCFSA. 
 
3.  Enrollment: 
    a.  Eligible Sailors may enroll in a DCFSA for the 2025 plan 
during the federal open season from mid-November through mid- 
December 2024.  Enrollment will be processed by the Federal Flexible 
Spending Account Program at https://www.fsafeds.gov/explore/usmdcfsa.   
A DCFSA enables participants to contribute $100-$5,000 per household per year 
in pre-tax income to pay for dependent care expenses ($2,500 if married 
and filing separate tax returns).  A DCFSA operates on a calendar year basis, 
starting 1 January and ending 31 December. 
    b.  Eligible Sailors may also enroll at any time in a DCFSA following a 
qualifying life event such as the birth or adoption of a child, a divorce, or 
a permanent change of station. 
    c.  Upon enrollment, the specified amount of funds will be withheld from 
the Sailor's biweekly paycheck beginning the 15th of the month for the 
effective year of eligibility (e.g., 15 January 2025) and deposited into 
their DCFSA. 
    d.  Funds are available in the Sailor's DCFSA after each pay period.   
Funds can be withdrawn to directly pay dependent care providers or to 
reimburse dependent care expenses paid out of pocket.  For the procedures to 
file a claim, see https://finred.usalearning.gov/assets/downloads/FINRED-
DCFSAClaims101-G.pdf. 
    e.  Contributions should be carefully planned not to exceed the total 
amount of qualified expenses anticipated to be incurred during the year. 
    f.  There is a grace period through 15 March following the plan year 
(e.g., 15 March 2026 for those that enrolled for the 2025 plan year) to incur 
expenses.  All claims must be submitted by 30 April following the plan year. 
    g.  Unclaimed contributions will be forfeited after 30 April following 
the plan year (e.g., 30 April 2026 for those enrolled in the 2025 federal 
plan year). 
    h.  Re-enrollment.  Eligible Sailors must re-enroll each year during the 
Federal Open Season to continue participation.  A Sailor's participation will 
NOT automatically carry over from year to year. 
 
4.  Things to consider before you enroll in DCFSA: 
    a.  Review your family's budget and cash flow.  Enrolling in a DCFSA will 
impact your take-home pay. 
    b.  Understand your tax benefits.  Free tax software and one-on-one help 
from military tax experts are available to Service Members and their 
families. 
 
5.  DCFSA resources.  Free assistance is available to help Sailors make the 
right decision, provide enrollment information, and understand how the DCFSA 
affects both their family's financial budget and tax situation. 
    a.  Office of Financial Readiness DCFSA webpage: 
https://finred.usalearning.gov/Benefits/DCFSA. 
    b.  Military OneSource: 
https://www.militaryonesource.mil/benefits/dependent-fsa/. 
    c.  FSAFEDS:  https://www.fsafeds.gov/explore/usmdcfsa. 
    d.  Local Command Financial Specialists and Fleet and Family 
Support Center Personal Financial Managers. 
    e.  Tax consultation from MilTax via Military OneSource at 
https://www.militaryonesource.mil/media/toolkits/miltax/military-tax-
services/. 
 
6.  Released by Vice Admiral Richard J. Cheeseman, Jr., N1.// 
 
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CLASSIFICATION: UNCLASSIFIED//