If each of you have your own medical FSA, you are both eligible to contribute up to the IRS maximum amount (or your employer’s cap). For 2018, the State, UT and TBR maximum amount is $2,600. Therefore, you can each contribute $2,600 to your FSA (a grand total of $5,200 between the two accounts) that you can use for yours or your eligible tax dependents’ healthcare expenses.
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