The Dependent Care Flexible Spending Account
DCA-FSA helps you pay for child care services which make it possible for you and your spouse (if applicable) to work.
Under certain circumstances it also may be used to help pay for the care of elderly parents, or a disabled spouse or dependent
Am I eligible to enroll in the Dependent Care FSA?
To be eligible you must be at work during the time your eligible dependent receives care. You must also meet one of the following eligibility guidelines:
- You are a single parent or guardian
- You have a working spouse or a spouse looking for work
- Your spouse is a full‑time student at least five months during the year while you are working
- Your spouse is physically or mentally unable to provide for his/her own care
- You are divorced or legally separated and have custody of your child even though your former spouse
may claim the child for income tax purposes
What expenses are eligible for reimbursement under the Dependent Care FSA?
Expenses may be reimbursed for services provided:
- Inside or outside your home by anyone other than your spouse, a person you list as your dependent
for income tax purposes or one of your children under the age of 19
- In a dependent care center or a child care center. (If the center cares for more than six children, it
must comply with all applicable state and local regulations)
- By a housekeeper whose services include, in part, providing care for a disabled spouse or dependent.
- Child and adult daycare, nursery and pre‑school, after‑school programs, summer day camp and taxes
you pay on wages for eligible dependent care can be reimbursed through the Dependent Care FSA.
What expenses are not eligible for reimbursement?
- Dependent care for a child 13 or over Overnight camp
- Babysitting that is not work‑related School costs for kindergarten and higher grades Long‑term
care services
- All submitted expenses will be reviewed according to the regulations of Internal Revenue Code
Sections 125 and 129
Dependent Care Acknowledgement Form