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
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Flexible Spending Accounts
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