Health Care Reimbursement Account

By setting aside pre-tax money from your pay into the Health Care Reimbursement Account, you may later repay yourself for eligible expenses incurred in calendar year that are not covered by insurance. Because your contributions are deducted from your pay before federal income, state income, and Social Security taxes have been withheld, you save on taxes.

Please note: Insurance premiums are not eligible expenses under a reimbursement account plan.

Maximum Contribution: $2,500

The maximum contribution you can make to your Health Care Reimbursement Account in 2013 is $2,500. The minimum contribution is $130. Your contributions will be deducted pre-tax from your pay. However, if you enroll in the Duke Basic medical plan, the contribution made by Duke, which is described here, is not included in this limit. This $2,500 annual limit is a per person limit. If both you and your spouse are Duke employees, each of you may contribute up to $2,500 to a health care reimbursement account for 2013.

Qualified Dependents

Any dependent you claim on your federal income tax return - your spouse, your unmarried children, and even a dependent parent - is a dependent under the Health Care Reimbursement Account. This means you may submit eligible expenses for reimbursement for these individuals. Expenses for same-sex partners are not eligible for reimbursement, according to federal tax law.

Please remember:

Estimate your expenses carefully when deciding how much you want to contribute for the plan year (Jan 1 - Dec. 31). You may submit your eligible claims for services received during the plan year (Jan. 1-Dec. 31) until April 15 of the following year. Any money left in your account after April 15 will be forfeited, according to federal tax law. 

Since January 2011, a new category of “adult child” has been added as an eligible individual under the health care reimbursement account. Eligible expenses incurred for your adult child up to their 26th birthday will be reimbursable under your health care reimbursement account. The adult child does not have to live with you and may be married or unmarried.

Please see Making Changes During the Year for information on mid-year status changes and how they may affect your eligibility to participate in the plans and receive reimbursement for expenses.