With an FSA, your out-of-pocket health and/or dependent care expenses are paid with tax-free dollars.^[4]

You can use your FSA to pay for eligible expenses incurred by you, your spouse and your eligible dependents. Eligible dependents include qualifying children and may include domestic partners if they qualify as a tax dependent.^[4]

Certain change-in-status events (e.g., marriage, divorce, birth, death, or a change in the cost of dependent care) may allow you to change your election amount.^[4] Please refer to your employer’s Plan Document for further guidance on qualifying change-in-status events that may impact you.

Please follow these steps to access your account online: Go to the PNC BeneFit Plus Consumer Portal login page at participant.pncbenefitplus.com

• If you are a new user, click the “Create your new username and password” link.
• If you forgot your username, click the “I forgot my username” link.
• If you forgot your password, click the “I forgot my password” link.

Participation in an FSA ends if you terminate employment. This means only expenses incurred prior to the date your participation in the plan ends are eligible for reimbursement. Claims for expenses incurred prior to the termination of your employment must be submitted for reimbursement within the “run out” period. The run out period is explained in your employer’s Plan Documents.

The “run out” is a specified period of time after the end of the plan year, or following your termination in the plan, during which you may continue to submit claims incurred during your period of coverage. This is not a period when you are able to continue to incur new expenses, but rather it allows you time to gather and submit expenses before forfeitures are applied. For example, if your plan has a 90-day “run out” period, you will have 90 days from your date of termination to submit expenses incurred prior to the termination date.

You should refer to your employer’s Plan Document for an explanation of how balances will be handled in your FSA. Depending on your employer’s plan, you may:

• Have a grace period of up to 2ó months after your plan year ends during which you can continue to incur eligible expenses and any funds left in your account.
• Forfeit any money left unspent in your account at the end of your plan year. This is more commonly known as the “use-it-or-lose-it” rule.
• Carry over up to $680 left in your account from one plan year to the next.

Check with your employer’s Plan Document to determine what is applicable for you.

You should refer to your employer’s Plan Document for an explanation of how balances will be handled in your FSA.

First, activate your card by calling the toll-free number on the activation sticker and following the prompts. Your card allows you to directly access the funds set aside in your FSA and any other accounts you may have through your employer’s benefits offering. Simply use your card when making a purchase or paying for eligible expenses, rather than having to submit for reimbursement later. Remember to save all of your receipts.

Generally, you will not need a PIN to make purchases or pay for services. Just select “credit” at checkout and sign for your purchase. If you would like to use a PIN with your card to make purchases where entering a PIN is allowed, you may obtain a PIN during the card activation process. If you prefer, you can always request or reset a PIN by calling the number on the back of your card. You may not use your debit card to obtain cash at an ATM or branch, nor to obtain cash back with a purchase transaction.

Transactions are limited to the amount of money available in your account(s). You can view your account balance by logging in to your account(s) at participant.pncbenefitplus.com, by using the PNC BeneFit Plus Mobile App^[1] or by calling PNC BeneFit Plus Consumer Services using the phone number located on the back of your card (1-844-356-9993).

Yes, your card can be added to your mobile wallet.

• Apple Pay users can quickly add their card to their mobile wallet via the PNC BeneFit Plus Mobile App.

Health FSA — The PNC BeneFit Plus Debit Card can be used at healthcare-related merchants, such as hospitals, vision, dental, and doctor’s offices. It can also be used at drugstores, pharmacies, and grocery stores that have implemented the IIAS (Inventory Information Approval System) or certified 90% of their gross sales are FSA eligible (see “My Resources” tab on the PNC BeneFit Plus Consumer Portal).

As always, save itemized receipts, bills, or statements any time you use your card. Dependent Care FSA — The PNC BeneFit Plus Debit Card may be used at daycare providers that accept Visa and have a valid merchant category code signifying they are a daycare provider. The debit card may not be used if you pre-pay daycare expenses, since the expense must be incurred before reimbursement can be made from your DCFSA.

You may request additional debit cards for your eligible dependents (age 18 or older) online through the PNC BeneFit Plus Consumer Portal (see “Profile” tab). You can call PNC BeneFit Plus Consumer Services using the phone number shown on the back of your card (1-844-356-9993) with any questions.

PNC is required to obtain itemized receipts for transactions that are not automatically substantiated at the point of sale. Remember to save all of your receipts. If additional documentation is required to substantiate and approve the claim, PNC will send requests for documentation. Should a charge remain unsubstantiated 60 days after the date of the card transaction, the debit card will be suspended and placed in a temporary hold status. The debit card will be re-activated as soon as the necessary documentation has been received to substantiate the expense.

Call the PNC BeneFit Plus Customer Service Center number on the back of your card (1-844-356-9993) to report your card lost or stolen as soon as you realize it is missing. PNC will cancel your current card(s) and issue replacement card(s) to you. You can also report your card lost or stolen via your PNC BeneFit Plus Mobile App^[1] or on the PNC BeneFit Plus Consumer Portal at participant.pncbenefitplus.com. If you identify transactions that you do not recognize or did not make, you will need to provide us with a completed dispute form within ninety (90) days after the unauthorized transaction was debited or credited to your account. Please refer to the PNC BeneFit Plus Debit Card Agreement for details.

If you do not use your PNC BeneFit Plus Debit Card, you may conveniently file claims for reimbursement in several ways :

• File an online claim. First, log in to your account. Click on the file claim link on your homepage and follow the steps to enter the details of the claim. You can easily upload any required supporting documentation during the claim filing process.
• File your claim using the PNC BeneFit Plus Mobile App^[1]. Follow the prompts on your mobile device to complete the claim. You can take a picture of any supporting documentation and attach it to your mobile claim for processing.
• File your claim using the Reimbursement Request Form (available on the “My Resources” tab). Follow the provided instructions to complete this form. Claims and copies of your supporting documentation can be sent to:

Mail:

PNC BeneFit Plus Consumer Services

P.O. Box 2865, Fargo, ND 58108-2865

Fax Number: 855-628-5950

Documentation for Health FSA expenses includes a third-party receipt or Explanation of Benefits containing the following information:

• Date(s) of service or purchase(s) made
• Type(s) of service or name(s) of item(s) purchased
• Dollar amount(s) (after insurance, if applicable)^[4]

For example, an Explanation of Benefits from your insurance company or itemized statements from the provider are excellent documentation. Documentation for Dependent Care FSA (DCFSA) expenses includes a third-party receipt containing the following information:

• Date(s) of service
• Dollar amount
• Name of daycare provider

When submitting a receipt for a copayment amount, please be sure the copayment description is on the receipt.

A Health FSA allows you to pay for eligible healthcare expenses that are not covered by insurance with pre-tax dollars.^[2]

Your contributions are pre-tax or tax-deductible.^[4]

You get immediate access to the full amount of your annual election amount on the first day of your plan year.

Tax-free distributions are used to pay for qualified medical expenses^[2]. FSA dollars can be used during the plan year; however, they may not carry over from year to year depending on your employer’s plan.

For Health FSAs, the PNC BeneFit Plus Debit Card can be used at healthcare-related merchants, such as hospitals, vision, dental, and doctor’s offices. It can also be used at drugstores, pharmacies, and grocery stores. As always, save itemized receipts, bills, or statements any time you use your card.

There is a wide range of healthcare expenses (e.g., medical, dental, co-pays, vision care products and services, office visits, lab work and immunizations) that are eligible for reimbursement under a Health FSA^[2][4]

To view a partial list of qualified medical expenses, see IRS publication 502, available at http://www.irs.gov/pub/irs-pdf/p502.pdf

Important Note: Expenses are considered incurred when the medical service is provided—not when you are billed or pay for it. Future or projected expenses cannot be reimbursed. All submissions are reviewed for eligibility under IRS Section 125.

With a DCFSA, you use pre-tax dollars to pay qualified out-of-pocket dependent care expenses. The money you contribute to a DCFSA is not subject to payroll taxes, so you end up paying less in taxes and taking home more of your paycheck.

• Reduce your overall tax burden^[4] – funds are withdrawn from your paycheck for deposit into your account before taxes are deducted. For example, someone in the 30% tax bracket who sets aside $1,000 annually can save $300.
• Take advantage of several convenient payment and reimbursement options.

Eligible expenses are daycare expenses for eligible dependents that are incurred so that a single parent or both married parents can work. To qualify, a single parent or both married parents must be employed, or the spouse must be a full-time student.

If you’re married and you file a joint return, or you file a single or head-of-household return, the annual IRS limit is $7,500. If you’re married and file separate returns, you can each elect $3,750 for the calendar year.

Eligible dependents include:

• Children under age 13 who are claimed as a dependent for tax purposes
• Care of a disabled spouse or disabled dependent of any age

Ineligible expenses:

• Costs already claimed as a dependent care tax credit on your income tax return
• Nursing home, respite care or other residential care centers
• Nighttime babysitting expenses that are not work related
• Expenses while absent from work for more than two weeks at a time
• Costs paid to your own dependents, under age 19, who are caring for your dependents
• Expenses paid for schooling for kindergarten or higher

You should review your employer’s Plan Document for specific DCFSA eligibility rules. Generally, DCFSA funds can be used for eligible care expenses incurred for the care of qualifying individuals to allow you to remain gainfully employed.

You may use the card at dependent care providers that accept Visa. The card cannot be used for prepaid eligible dependent care expenses, as services must be incurred before reimbursement. Always save itemized receipts, bills, or statements for your records.

Your election may not exceed the maximum amount specified in Section 129 of the Internal Revenue Code. Currently, the maximum annual amount is $7,500 per year ($3,750 each if you are married and file separate returns). Your maximum allocation may not exceed the earned income limitation. If you are single, the earned income limitation is your salary (excluding your contributions to the plan). If you are married, the earned income limitation is the lesser between your salary (excluding your contributions to the plan) or your spouse’s salary.

Contribution limits are based on the IRS limits outlined on the previous page. Please note you may not “double-dip” expenses, meaning expenses reimbursed under your DCFSA may not be reimbursed under your spouse’s DCFSA and vice versa.

The amount you contribute to your DCFSA cannot be changed during the year unless you experience a change in status or a change in the cost or coverage of services . As determined by the IRS, a change in status is an event that causes your dependent to meet or no longer meet eligibility requirements.

Eligible changes in status include:

• Change in legal marital status
• Change in number of dependents due to birth, adoption or death
• Change in employment status
• Change in cost or coverage charges

A qualifying dependent is defined by the IRS as:

• Your qualifying child who is your dependent and who was under age 13 when the care was provided.
• Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year.
• A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either was your dependent; or would have been your dependent except that he or she received a gross income of $3,900 or more, fled a joint tax return, or you (or your spouse if fling jointly) could be claimed as a dependent on someone else’s tax return.

No, you may only submit claims for reimbursement for expenses incurred before your child reaches the age of 13.

Yes, the IRS allows that a dependent who is not physically or mentally able to care for himself or herself and lived with you for more than half the year qualifies. Since the dependent is over age 13, when submitting the claim on the PNC BeneFit Plus portal, select “Adult” under the category and “Adult Daycare” under the type of expense.

If you are divorced or separated from your spouse and are a parent, IRS guidelines state that even if you cannot claim your child as a dependent, he or she is treated as a qualifying person if:

• The child was under age 13 or was not physically or mentally able to care for himself or herself.
• The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a divorce or separate maintenance decree, or are separated under a written separation agreement, or lived apart at all times during the last six months of the calendar year.
• The child was in the custody of one or both parents for more than half the year.
• You were the child’s custodial parent.

The “custodial parent” is the parent with whom the child lived for the greater number of nights during the past calendar year. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Check with your legal or tax advisor to see if special rules apply to you that would enable your child to be claimed by the noncustodial parent or by both parents.

In order to remain gainfully employed, you may be required to incur expenses in connection with caring for qualifying individuals. Expenses related to daycare or certain household services may be considered eligible expenses. For example, you may receive a tax benefit if you paid someone to care for your dependent under age 13, or for your spouse or a dependent who is unable to care for himself or herself. Please consult IRS publication 503 available at http://www.irs.gov/pub/irs-pdf/p503.pdf for reference.^[4]

All money contributed to a DCFSA must be used to reimburse qualified expenses incurred during that plan year. The unused portion of your DCFSA may not be paid to you in cash or other benefits, including transferring money between FSAs. Funds not used to reimburse eligible expenses by the end of the plan year are forfeited.

You may be reimbursed automatically for dependent care expenses by filling out one form instead of filing multiple claims throughout your plan year. To set up automatic dependent care reimbursement, complete the Recurring Dependent Care Request Form (under the “Forms” section of the “My Resources” tab on the PNC BeneFit Plus Consumer Portal). The Recurring Dependent Care Request Form needs to be completed each plan year. Changes can be made at any time by submitting an updated Recurring Dependent Care Request Form to PNC BeneFit Plus Consumer Services.

PNC makes it as easy as possible to use your DCFSA.

You can pay for eligible expenses in two ways:

• Pay for the expense yourself: If your expenses are unpredictable or if you don’t have sufficient funds in your account when it’s time to pay for dependent care expenses, you can pay for the qualified expense from another source, and then submit a claim and be reimbursed via direct deposit to your personal bank account or by check.
• You can submit your dependent care claim for reimbursement through the PNC BeneFit Plus portal, the PNC BeneFit Plus mobile application, or by mailing or faxing a Dependent Care Form to the PNC BeneFit Plus Service Center.
• Pay with your PNC BeneFit Plus Debit Card: Pay for your dependent care expenses with your PNC BeneFit Plus debit card. Please note you can only pay up to the available balance in your account. It is also important to save your dependent care receipts and/or invoice as it may be required to fully substantiate your claim.

No, you will only have access to DCFSA funds that have been deducted from your paycheck each pay period.

If your claim amount that you submit is more than what you have in your DCFSA, you will be reimbursed up to the amount that is in your account, and the rest of your claim will be held until your account is funded. At that time, PNC BeneFit Plus will automatically reimburse you for the rest of your claim.

Automatic dependent care enables participants to be automatically reimbursed for dependent care expenses by filling out one form instead of fling multiple claims throughout your plan year.

Automatic dependent care works in one of two ways:

1. If the cost of care per month meets or exceeds your monthly payroll deduction, reimbursement will be issued as payroll deductions to your DCFSA.
2. If the cost of care is less than your monthly payroll deductions, reimbursement will be made once per month at the end of the month.

To set up automatic dependent care reimbursement, complete the FSA Automatic Dependent Care Request Form. To download the form, log in to your account and visit the Tools and Support tab.

The FSA Automatic Dependent Care Request Form needs to be completed each plan year. Changes can be made at any time by submitting an updated FSA Automatic Dependent Care Request Form.

No, fees associated with kindergarten as well as tuition for children in first grade and above are not eligible for reimbursement under a DCFSA. Expenses related to before-and after-school care or nursery school expenses are eligible if the care is primarily custodial in nature.

You cannot claim a dependent care tax credit for amounts received under an employer’s FSA plan. Please consult with a tax advisor to determine whether the FSA plan or the dependent care tax credit is more beneficial in your individual case. Generally, the higher your income, the more beneficial it is to participate in the DCFSA.

A Limited Purpose FSA allows you to pay for eligible dental, vision and preventive care expenses that are not covered by insurance with pre-tax dollars.^[2]

Limited Purpose FSAs are specifically designed for dental and vision expenses only. You can use the PNC BeneFit Plus Debit Card at locations that provide Limited Purpose FSA eligible expenses, such as vision and dental care providers, pharmacies and retailers.

• Limited Purpose FSAs are restricted to dental and vision expenses. Examples of expenses include: Routine exams, prescription glasses, orthodontia, dentures.
• Important Note: Expenses are considered incurred when the service is provided—not when you are billed or pay for it. Future or projected expenses cannot be reimbursed. All submissions are reviewed for eligibility under IRS Section 125.
  

A benefit in which your employer sets aside funds for you to use on eligible expenses related to healthy habits and overall wellbeing.

Eligible expenses are determined by your employer and can be a variety of items that help improve your wellbeing such as physical, financial, or emotional wellness.

Check your balance 24/7 via your online PNC BeneFit Plus account or mobile app.^[1] Determine which eligible expenses your employer offers and plan your purchases by considering which eligible items can improve your lifestyle. Simply snap a photo of your receipt and submit a claim for re-imbursement on your mobile app or online portal.

Receipts submitted for reimbursement must include the product or service purchased from your employer’s eligible expense list, the date of purchase, and the purchase amount.

Since your employer funds the LSA with post-tax dollars, the money you spend is considered taxable income.^[4]

An HRA is entirely funded by an employer to cover qualified out-of-pocked medical expenses.^[2]

In general, funds that are unused at the end of the plan year are forfeited to the employer.

Eligible expenses are determined by your employer and can include deductible, co-insurance and pharmacy. To view a partial list of qualified medical expenses^[2], see IRS Publication 502, available at http://www.irs.gov/pub/irs-pdf/p502.pdf

No. Funds contributed to an HRA do not count as income for tax purposes. PNC does not provide legal, tax or accounting advice. Consult your tax advisor about tax benefits applicable to benefit accounts such as HRA.

QTAs allow you to set aside pre-tax funds to use for eligible parking and transit expenses related to your commute to work, which can help you save on taxes.^{[4, 5]} Parking and/or transit benefits are limited to employee expenses only, meaning reimbursement is not allowed for spouse or dependent expenses.

There are two primary types of transportation accounts, and you may participate in one or both plans. The funds in these accounts are kept separate and cannot be rolled from one account to another.

• Parking: This account allows you to set aside money for eligible parking expenses at or near your employer’s business premises or parking at or near a location from which you commute to work by mass transit, vanpooling, carpool, etc.
• Transit and Vanpooling: This account allows you to set aside money for eligible expenses for any pass, fare card or similar item that entitles you to transportation on a mass transit system or vanpool to and from work. The PNC BeneFit Plus debit card provides an automatic payment method for qualified transportation expenses. While a participant can hold both a parking account and a transit account on a single debit card, each account is separate and funds cannot be transferred from one to the other.

The cost of parking your vehicle in a location near your workplace or from which you commute to work, such as a train station or carpool lot, is generally considered an eligible parking expense.^[5]

Note: Bridge, turnpike and other types of tolls are not eligible for reimbursement.

The cost of any transit pass, token, fare card, voucher or other item that entitles you to use a mass transit vehicle or the cost of a vanpool for the purpose of traveling to or from your place of work is generally considered an eligible transit expense.^[5] Mass transit vehicles include bus, light rail, regional rail, streetcar, trolley, subway or ferry. A vanpool is a commuter vehicle that has a seating capacity of 6 people or more (not including the driver) when at least 80% of the mileage used for the year is for the purpose of transporting employees to their place of employment.^[5] Note: Transit and vanpool expenses do not include parking.

The IRS sets a limit on the pre-tax contribution amount per calendar month for parking or transit expenses. If you hold both a parking account and a transit account, you may contribute up to the limit for each individual account. Contribution changes can be made on a monthly basis subject to your employer’s program rules. 2026 monthly limits are as follows:

• Parking: $340
• Transit: $340

The IRS limits are indexed for inflation on an annual basis and may change from year to year.^[5] Your employer may allow you to contribute more than the maximum IRS deduction limit; however, any deferrals over the limit will be deducted from your compensation post-tax.^[4]

You can view your account information through the PNC BeneFit Plus Consumer Portal at participant.pncbenefitplus.com or on the PNC BeneFit Plus Mobile App.^[1] You may also get your account balance and/or view transaction activity by calling the PNC BeneFit Plus Consumer Services at 1-844-356-9993.

Your card allows you to directly access the funds set aside in your QTA as well as any other tax-advantaged^[4] spending accounts you may have through your employer’s benefit programs, such as the PNC Health Savings Account or Flexible Spending Account. The card accesses your separate parking and/or transit account funds at the point of sale when paying for qualified expenses.

Important Note: You may not use your debit card to obtain cash at an ATM, obtain cash back with a purchase transaction or make purchases other than those for qualified transit expenses.

Generally, you will not need a PIN to make a payment for qualified parking or transit expenses. If there is an option, select “credit” at checkout and sign for the purchase. If you would like to use a PIN with your card to make purchases where entering a PIN is allowed, you may obtain a PIN during the card activation process or by calling the number on the back of your card.

Transactions are limited to the amount of funds available in your account. If the card is swiped for an amount greater than the total of available funds in your account, the transaction will be declined. If the transit or parking expense exceeds the funds available on the card, the merchant may swipe the card for the exact amount available, then accept an alternate form or payment for the remaining amount. You can view your account balance(s) by logging into your account at participant.pncbenefitplus.com or on the PNC BeneFit Plus Mobile App.^[1] You can also receive account information by calling PNC BeneFit Plus Consumer Services at 1-844-356-9993.

If your parking expenses are unpredictable or if you don’t have sufficient funds in your account when it’s time to pay for qualified parking expenses, you can pay using an alternate payment method, then submit a claim to be reimbursed via check or direct deposit to your personal bank account. Reimbursement claims can be submitted through the PNC BeneFit Plus portal, the PNC BeneFit Plus Mobile App^[1] or by mailing or faxing a Parking Reimbursement Request Form to the PNC BeneFit Plus Service Center. Completed forms submitted by mail should be sent to PNC BeneFit Plus Consumer Services, P.O. Box 2865, Fargo, ND 58108-2865. Completed forms submitted by fax should be sent to 1-855-628-5950.

Note: IRS regulations require that all transit purchases through a qualified transportation account are made directly by using the debit card.^[5]

Requests must be received within 180 days of the date the expense was paid.

Unused funds in the transportation accounts may be carried over from month to month. If you stop contributions to your card and remain eligible to participate, you may continue to use the card in order to exhaust the balance in your parking and/or transit account.

Your card will be deactivated when your termination of employment has been processed. You may submit receipts for any unreimbursed parking expenses incurred while you were employed in accordance with your plan’s run-out period. Unreimbursed transit expenses are not eligible for reimbursement.