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2017 FSA Deductions over the Limit

I have a few employees that had 2017 FSA deductions over the limit. It was all due to rounding, so the amounts are .06 and .10. Is this considered de minims or do we need to process W-2C's? Thanks in advance for your assistance.



  • Are we talking $0.10/week or $0.10/year? Is there are hard IRS limit on the W2 that is being exceeded? If (for example), IRS says that the maximum in box whatever is $5,000, and you are reporting something greater, I am skeptical that IRS's computer considers this De Minimus. On the other hand if you are over report FIT withholding by a few cents or dollars that is probably a "who cares".

  • .10 for the year!

  • I am fine with considered $0.10/yr De Minimus. If however the W2 has a maximum limit, like FICA-SST or child support or whatever, then exceeding that limit on the W2 is a "audit me now!!!" flag.

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