• * extending claims periods for taxpayers to apply unused amounts remaining in a health FSA or dependent care assistance program for expenses incurred for those same qualified benefits through Dec. 31, 2020.
• * expanding the ability of taxpayers to make mid-year elections for health coverage, health FSAs, and dependent care assistance programs, allowing them to respond to changes in needs as a result of the COVID-19 pandemic.
• * applying earlier relief for high-deductible health plans to cover expenses related to COVID-19, and a temporary exemption for telehealth services retroactively to Jan. 1, 2020.

Further, the IRS said that previously provided temporary relief for high-deductible health plans may be applied retroactively to Jan. 1, 2020, and it also increased for inflation the $500 permitted carryover amount for health FSAs to $550.