What are FSA Qualifying Life Events?

A Qualifying Life Event (QLE) is a term used by the IRS in Section 125 of the tax code that allows an employee to change selections in their Flexible Spending Account (FSA) plan.


Qualified Life Events include:

  • Birth or adoption of a child
  • Putting a child up for adoption
  • Changes in the number of dependents
  • Changes in marital status, including divorce and death of a spouse
  • Changes in the cost of a dependent's care or coverage. For example, a significant increase in day care costs for an employee's dependent
  • Change in employment status of an employee, their spouse, or their dependent

Helpful Link:

Guide to Understanding QLEs -

Karen Gracey
Manager, Benefits Advisors
Posted on Sept. 11, 2015, 3:25 p.m.
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