Eligible expenses that can be paid from the Dependent Care Account include care provided:

 

  • Inside or outside the home, the care must be provided by someone other than:
    • The participants spouse
    • A person listed as the participant's dependent for income tax purposes; or
    • A participant's child 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.

An eligible dependent must share his or her principle place of residence with the participant and be one of the following:

 

  • A qualified dependent child under age 13 who lives with the participant for more than half of the year
  • A qualified dependent child, a qualified relative dependent or your spouse who is physically or mentally unable to care for him or herself
  • An elderly parent and qualify as an eligible dependent.

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

Note: Please refer to the IRS publication 503, "Child and Dependent Care Credit" as a guide to covered and non-covered expenses.

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