The same Federal regulation that authorizes you to have the exemption on your contributions to an FSA also requires that you use funds for medical services provided/incurred during the Plan Year.  Each employer is required to comply with this provision in order to afford you this tax advantage.

It’s difficult to plan on expenses before they happen.  You however, can generally predict some recurring expenses like monthly or quarterly maintenance prescription costs, diabetic supplies, lasik surgery, orthodontist payments and more.  Have you used the planning tools and qualifying expenses table to help think through some expenses that you can predict for the upcoming year?