What Expenses Are Eligible?
Eligible expenses that can be paid from the Dependent Care Account include care provided:
- Inside or outside the home by anyone other than the participant’s spouse, a person listed as the participant’s dependent for income tax purposes or one of the participant’s children under age 19.
- In a dependent care center or a child care center, which meets all applicable state and local regulations.
- By a housekeeper whose services include, in part, providing care for a qualifying individual.
Please refer to the IRS publication 503, "Child and Dependent Care Credit" as a guide to covered expenses.
What Expenses Are Not Eligible?
Expenses that cannot be paid from the Dependent Care Spending Account include:
- child support payments
- food, clothing and entertainment
- cleaning and cooking services provided by the care giver
- over night camps
Please refer to the IRS publication 503, "Child and Dependent Care Credit" as a guide to covered and non-covered expenses.