Eligible Dependent Care Expenses

Listed below are expenses eligible for payment under the Dependent Care Flexible Spending Account. For additional information refer to IRS Publication 503 Child and Dependent Care Expenses.

Use a Dependent Care Flexible Spending Account to be reimbursed for:

• Licensed day care facilities
• Preschool programs
• After-school programs
• In-home child and dependent care services
• Babysitters if the babysitting is to allow the parent to work
• Elder care Dependent care expenses for tax dependents over the age of 13 require proof of medical necessity
• Day camp expenses if not educational in nature
• Certain application fees

Examples of expenses not eligible for Dependent Care Flexible Spending Account reimbursement:

• Private tutors
• Lunches and food items
• Education programs
• Overnight camp
• Tuition for kindergarten and higher grades
• Activity fees
• Summer school
• Music and dance lessons
• Swimming lessons
• Virtual day care and virtual day camps

Dependents over the age of 13

There are times when your tax dependent is over the age of 13 and, because of a medical reason, requires day care so you can work. The IRS allows reimbursement from the account for these expenses when the following requirements are met:

• The dependent receiving the care is unable to provide the care themselves due to a physical or mental disability. A letter of medical necessity from a qualified medical professional is required to show there is a medical need for the care.
• They live in the home more than 8 hours a day
• They can be claimed as the member’s tax dependent

See your tax advisor with questions.