Dependent Care Reimbursement Account Qualifying Expenses

Qualifying Dependent Care Expenses for Dependent Care Flexible Spending

Under this plan, you will be reimbursed only for dependent care expenses meeting the following conditions:

  1. The services provided are rendered after the date of your election and during the calendar year in which you are enrolled.
  2. Claims are submitted after the services have been provided.
  3. Each individual for whom you incur the expenses resides in your household for more than one-half of the year and is:
    a. a dependent under age 13 whom you are entitled to claim as a personal exemption on your federal income tax return, or
    b. a spouse or other tax dependent with gross income of less than the exemption amount who is physically or mentally incapable of caring for himself or herself.
  4. The services provided are for the care of a dependent described above, or for related household services, and are incurred to enable you to be gainfully employed or to look for gainful employment. (If your spouse is not employed or a full-time student, you cannot use the Dependent Care Reimbursement Account.)
  5. Services for the dependent’s well-being and safety; not the costs of clothing, entertainment or food unless such items are incidental and cannot be separated from the cost of the eligible services provided.

The following expenses are allowed under the Dependent Care Flexible Spending Account:

  1. The services provided outside of your household are for the care of a dependent who is described in 3(a) above and regularly spends at least 8 hours per day in your household.
  2. Services provided outside the household at a dependent care center (i.e. a facility that provides care for more than six individuals not residing at the facility) are an eligible expense only if the center is in compliance with all applicable state and local laws, regulations, and/or licensing requirements.
  3. The services of a baby sitter (although evening and weekend baby-sitting often does not qualify) or nurse.
  4. Services provided are by a camp where the dependent does not stay overnight and does not receive specialized training (e.g., sports, dance, computer) and nursery school expenses.
  5. The expenses are not paid or payable to your dependent who is under age 19 at the end of the year in which the expenses are incurred or to an individual for whom you or your spouse are entitled to a personal tax exemption as a dependent.