Dependent Care Flexible Spending Account Expenses

Examples of eligible expenses which may be reimbursed under a Dependent Care Flexible Spending Account are provided below:

Eligible Dependent Care Expenses

• Daycare centers
• Preschool tuition and registration fees
• Before and after school care
• Day camp (overnight camp is not eligible)
• Daycare in your home or in your daycare provider's home

Ineligible Dependent Care Expenses

The following expenses are NOT eligible for reimbursement under a Dependent Care Flexible Spending Account:

• Tuition fees for dependents enrolled in kindergarten and above
• Transportation expenses between your home and the dependent care facility
• Dependent care expenses from a facility that is not a qualified dependent care center (e.g., a facility that does not meet licensing requirements)
• Expenses for overnight stays, including overnight camps
• Expenses incurred during an unpaid leave of absence
• Expenses incurred prior to enrolling in the Dependent Care Account
• Child care or baby-sitting services provided by a spouse, by any one of your children who is under age 19 and living with you, or by someone that you claim as an exemption on your federal income tax return
• Housekeeping expenses that are unrelated to dependent care
• The cost of a dependent's food or clothing
• Dependent care costs that you claim as deductions on your federal tax return
• After school educational, enrichment programs or sports programs