Eligible Dependent Care expenses must be:

• For an individual you claim as a dependent on your Federal Tax return who is under 13 or incapable of self-care (if you are part of a divorced household you must be the custodial parent for more than 50% of the year); and
• Necessary to allow you (and your spouse), to work, look for work or attend school full-time.

Only "paid" eligible daycare expenses are reimbursable (examples below). For a complete list of eligible expenses, visit ASI Eligible Expenses.

• Before and after-school care
• Baby sitter
• Day camps (summer or holiday)
• Daycare
• Elder care (adult must live with you at least 8 hours a day and be claimed as a dependent on your Federal Tax return)
• Household help (duties must include caring for an eligible dependent)
• Late pick-up fees
• Placement services

Ineligible expenses

Expenses related to care that are not considered eligible expenses (examples below). For a complete list of eligible expenses, visit ASI Eligible Expenses.

• Care while you are not working (maternity leave, FMLA, workers' compensation leave)
• Care for a child for whom you have 50% or less physical custody
• Care for a child age 13 or older who is not disabled
• Overnight camps
• Instructional or sport-specific camps; e.g. ballet camp soccer camp, summer school
• Expenses paid to your child under age 19 or to someone you or your spouse can receive a personal exemption for as a dependent

Flexible Spending Accounts