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Dependent Care Account Eligible Expenses

Expense Eligibility
Advance Payment of Day Care Expense

This item is Not Eligible.

After-School Care or Extended Day Programs (Supervised Activities for Children after the Regular School Program)

Yes, these programs are generally custodial in nature and its primary purpose is care for children while their parents work.

This item is Eligible.

Au Pair Expenses

Yes, but not airfare or other fixed costs.

This item is Eligible.

Babysitter Inside or Outside of Participant’s Household

Yes, unless babysitter is a child of the employee (or spouse) under age 19, or is otherwise claimed as a dependent by the employee or spouse on IRS for 1040.

This item is Eligible.

Chauffeur

This item is Not Eligible.

Child of Participant, Amounts Paid to for Child Care

No, unless child is age 19 or older and cannot be claimed as a dependent of the participant or participant’s spouse.

This item is Not Eligible.

Cook

Generally no, except where attributable in part to child care.

This item is Not Eligible.

Dependent Care Center Expense

Yes, provided they meet requirements of Code § 21(b)(2)(C).

This item is Eligible.

Disabled Spouse or Tax Dependent That Lives Outside of Household

No, they must regularly spend at least 8 hours per day in the employee’s household.

This item is Not Eligible.

Educational Expenses - First Grade and Above

No, educational expenses are not considered expenses for care.

This item is Not Eligible.

Educational Expenses - Kindergarten

No, expenses are considered educational in nature and not custodial (regardless of half- or full-day, private or public, state mandated or voluntary).

This item is Not Eligible.

Educational Expenses - Pre-Kindergarten or Nursery School

Yes, since care is primarily custodial in nature.

This item is Eligible.

Elder Care / Assisted Living / Custodial Care / Long-Term Care / Nursing Home

Only if such expenses are not attributable to medical services and the qualifying individual spends at least 8 hours per day in the participant’s household.

This item is Eligible.

FICA and FUTA Taxes of Day Care Provider

This item is Eligible.

Food Expenses

No, if charged separately from dependent care expense.

This item is Not Eligible.

Gardener

This item is Not Eligible.

Household Services, e.g., Housekeeper, Maid, Cook

Generally no, except where attributable in part to child care.

This item is Not Eligible.

Incidental Expenses - e.g., Extra Charges for Diaper Changing, Special Activities, etc.

No, if charged separately from dependent care expense.

This item is Not Eligible.

Looking for Work - Dependent Care Expenses Incurred to Enable Participant to Look for Work

This item is Eligible.

Maid

Generally no, except where attributable in part to child care.

This item is Not Eligible.

Nanny Expenses

Yes, to the extent the expense is attributable to dependent care expenses and expenses of household services attributable in part to care of qualifying individual.

This item is Eligible.

Overnight Camp

This item is Not Eligible.

Registration Fees for Care

No, most fees do not go toward the care of a qualifying individual.

This item is Not Eligible.

Relative of a Participant, Expenses Paid to for Child Care (e.g. Parent or Grandparent of Participant)

Yes, unless the relative is a tax dependent of the participant or child under age 19.

This item is Eligible.

Sick-Child Facility

Yes, if they are incurred to enable participant to go to work when the child is ill.

This item is Eligible.

Sick Employee (Care for Dependent When the Participant Stays Home Sick)

This item is Not Eligible.

Summer Day Camp

Yes, to the extent attributable to dependent care (should be custodial in nature and not educational).

This item is Eligible.

Transportation Expenses

No, if charged separately from dependent care expense.

This item is Not Eligible.

Volunteer Work - Expenses Incurred to Enable Participant to Volunteer

No, if the volunteer work is unpaid work or for nominal pay.

This item is Not Eligible.

Legend

Eligible

Not Eligible

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