Home Dependent Care Expenses

Dependent Care Expenses

The following FSA dependent care expense list is not exhaustive and may be modified by the IRS and/or your employer. If you are unsure of a potentially eligible expense, please contact your plan administrator or call (800) 759-4952.

 In order to be able to claim reimbursement for dependent care expenses, you must be gainfully employed or seeking employment and your spouse must also be gainfully employed, seeking employment or enrolled as full-time student.

Expense List

Type of Service/Expense Eligible Possibly Eligible Not Eligible Additional Information
Au Pair

X

      
Before and After School Care

X

 

 

 Child must be under age 13 or one who is incapable of self-care and can be claimed on your Federal Income Tax return. You can only be reimbursed for expenses that have been incurred.
Day, Summer or Holiday Camps

X

 

 

 This includes children under age 13, or any individual who is incapable of self-care and can be claimed on your Federal Tax return. Payment in advance is not covered. You can only be reimbursed for expenses that have been incurred.
Daycare

X

 

   This includes daycare as well as in-home babysitters for children under age 13, or any individual who is incapable of self-care and can be claimed on your Federal Tax return. Payment in advance is not covered. You can only be reimbursed for expenses that have been incurred.
Dependent Care Services Provided by a Family Member

 

X

 

 Dependent care services  provided by a family member are eligible as long as the family member is age 19 or older and will not be claimed as a dependent
Elder Care

X

 

 

 Adult must live with you at least 8 hours a day and be claimed as a dependent on your Federal Tax return.
Expenses for Food, Clothing and Special Activities

 

 

X

 If billed separately, expenses for food, clothing and special activities are ineligible.  If included in the overall fee, expense would be eligible for reimbursement.
Expenses for Which You Claim a Tax Credit on Your Federal Income Tax

 

 

X

  
Health Care Expenses    

X

  
Late Payment Fees    

X

  
Late Pick-up Fees

X

      
Nursery School or Preschool

X

     Expenses incurred for pre-kindergarten
Overnight Camp    

X

  
Placement Services    

X

 Expenses incurred for finding a dependent care provider, such as an au pair, are not eligible.
Tuition Expenses or Fees  

X

   Tuition for pre-kindergarten expenses are eligible.  Tuition for kindergarten and above is ineligible.
Weekend or Evening Services  

X

   Reimbursable if incurred in order for you (and your spouse) to work.  Not reimbursable if not necessary for you (and your spouse) to work.