Dependent Care FSA
What's covered and not covered...
Below are eligible and ineligible expenses for the Dependent Care Flexible Spending Account.
Dependent Care Flexible Spending Account
Reimbursed items cannot be claimed again on an income tax return.
Services that can be paid for with funds from
the Dependent Care Flexible Spending Account
|
Day care for dependents under the age of thirteen. Such care must be provided by a licensed day care center or an IRS- compliant day care provider. Licensed day care centers must be able to provide care for six or more children who do not have residency at the center. |
Day care for a spouse or dependent who, for mental or physical reasons, are unable to take care of themselves. Such care can be given inside or outside of the residence by service providers who spend at least eight hours a day at residence. |
After-school program fees, except for overnight activities such as extended field trips to remote destinations |
Services that cannot be paid for with funds from
the Dependent Care Flexible Spending Account
|
Services rendered by a dependent or spouse. |
Services rendered by a child's sibling under 19 years of age. |
Services rendered while an employee and/or spouse are not at work (i.e. overnight summer camps). |
