No. Amounts not used are forfeited.
Internal Revenue Service (IRS) rules provide an employer two options for unused health care flexible spending account (FSA) funds. Previously, employers had to follow the "use it or lose it" rule, meaning that any account balances left at the end of the year were forfeited. An employer must still follow the "use it or lose it" rule for dependent care FSA funds. A dependent care FSA plan allows for a reasonable time for employees to submit claims after the plan year-end, but all dependent care expenses must be incurred by plan year-end.
FSA
