1. Unused PDR balances can be carried forward and combined with new PDR allocations for the following calendar year.  At the end of the second calendar year, any balances remaining from the previous carry-forward will be forfeited. 
2. Unused HCSA credits will be carried forward and added to any credits for the following calendar year. At the end of the second calendar year, tax laws require that any credits remaining from the previous year’s allocation be forfeited.  
3. Unused TWSA balances can be carried forward and combined with new TWSA allocations for the following calendar year.  At the end of the second calendar year, any balances remaining from the previous carry-forward will be forfeited.   
4. You may only claim for expenses in the calendar year that they are incurred.  You cannot carry forward expenses and claim them in the following calendar year.   

Please note: For individuals with 2019 PDR, HCSA or TWSA balances that are set to expire on December 31, 2020, in light of the COVID-19 pandemic employees will be provided with a one-time exception to carryforward unspent funds for an additional twelve (12) month period to be utilized through to but not beyond December 31, 2021.