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Adult daycare |
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The cost of adult daycare is reimbursable.
- The person must be a qualifying person for the FSA participant.
- Expenses cannot be attributable to medical care.
- The qualifying person must regularly spend at least eight hours
each day in the participant’s home.
Also see Convalescent home; Elder care; In-home
care; and Relative, amounts paid to. |
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After-school care |
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The cost of after-school care (i.e., following the end of the school
day) is reimbursable. Also see Before-school care; Tuition,
kindergarten or higher; and Tuition, preschool or nursery. |
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Agency fee |
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See Indirect expenses. |
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Application fee |
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See Indirect expenses. |
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Assisted living |
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See Convalescent home and Elder care. |
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Au pair |
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Amounts paid
to an au pair are reimbursable. Also see Employment
taxes; Nanny; and Room
and board.
Durable goods (for ex., furniture, etc.) for the au pair's
use are not reimbursable. |
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Babysitter |
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The cost of
a babysitter, whether in or out of the home, is reimbursable. Note:
The cost of the babysitter must be for work-related
care and not for personal reasons (for ex., while participant
and spouse go out to dinner or a movie). Also see In-home
care; and Relative,
amounts paid to. |
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Before-school care |
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The cost of before-school care (care before the start
of the school day) is reimbursable. Also see After-school
care; Tuition,
kindergarten or higher; and Tuition, preschool
or nursery. |
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Boarding school |
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See Tuition, kindergarten or higher. |
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Camp activities |
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Separately-stated fees for non-elective activities required for day
camp participation are reimbursable.
Separately-stated fees for elective activities are not reimbursable. |
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Camp, day |
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The cost of
day camp, including specialized day camp (for ex.,
soccer camp, computer camp, etc.) is reimbursable. Also
see Camp activities; and Recreation
fees. |
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Camp, overnight |
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The cost of
overnight camp is not reimbursable, even when the daytime
portion is broken out. Overnight camp is not considered
an eligible expense by the Internal Revenue Service
(IRS).
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| Care at night |
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See Nighttime
care. |
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Care during a layoff or strike |
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The cost of
care while the participant is on strike or has been
laid off (participant is not gainfully employed) is
not reimbursable. If actively seeking employment,
see Care while looking for
work. |
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Care during a short, temporary absence from work |
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If the FSA
participant must pay for dependent care expenses on
a periodic basis (for ex., weekly or monthly) and the
absence is short and temporary, the cost of care for
a period that includes the absence and the work days
is reimbursable. Note: The determination
of an absence as short and temporary is based on the
facts and circumstances of each person’s situation. |
| Care when one
parent works days and other parent works nights |
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The cost of care when
one parent is working and the other parent is sleeping
is reimbursable when the care allows both parents
to be gainfully employed. |
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Care when participant/ participant’s spouse is employed
part-time |
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The cost of care while the participant or participant’s spouse is
employed part-time is reimbursable.
- For part-time employment, expenses must be allocated between days
worked and days not worked.
- If payment for care is on a weekly or longer basis (i.e., must
pay for care for days worked and days not worked), the cost does not
have to be allocated.
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Care while living in a foreign country |
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For U.S. citizens working abroad and who are eligible to participate in
a dependent care FSA, the cost of care is reimbursable. NOTE:
The qualifying person must be a U.S. citizen or national or a resident
of the U.S., Mexico or Canada. |
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Care while looking for work |
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The cost of care while the participant or participant’s spouse is
looking for work is reimbursable.
- The person looking for work must have earned income for the year.
- If married, the other spouse must be gainfully employed, looking
for work, be a full-time student or be mentally or physically
incapable of self-care.
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Care while on family, personal or medical leave |
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Generally,
the cost of care while the participant is on leave
is not reimbursable. Note: Individual
facts and circumstances must be reviewed as other factors
(for ex., one spouse being gainfully employed while
the other spouse is mentally or physically incapable
of self-care) may qualify the expense for reimbursement. |
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Care while participant/ participant’s spouse is working at
self-employment |
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The cost of
care while the participant or participant’s spouse
is self-employed with net earned income is reimbursable. Note:
Self-employed persons are not eligible to participate
in a flexible spending account (FSA). However,
a person participating in an FSA through his or her
employer may also be self-employed (separately from
his or her employer relationship). |
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Care while performing volunteer work |
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The cost of
care while the participant is performing volunteer
work (participant is not gainfully employed) is not
reimbursable. |
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Child care placement fees |
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See Indirect expenses. |
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Child daycare |
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The cost of child daycare is reimbursable. |
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Child of FSA participant, amounts paid to |
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See Relative, amounts paid to. |
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Clothing |
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The cost of clothing is not reimbursable. |
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Convalescent home |
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The cost of care in a convalescent home is not reimbursable. The
qualifying dependent must reside in the participant's home at least
8 hours per day; see Publication 503 at
www.irs.gov. |
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Custodial care |
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See Convalescent home and Elder care. |
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Day camp |
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See Camp, day. |
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Daycare, adult |
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See Adult daycare. |
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Daycare, child |
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See Child daycare. |
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Daycare center |
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See Adult daycare and Child daycare. |
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Dependent care center |
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See Adult daycare and Child daycare. |
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Deposit |
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See Indirect expences. |
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Education |
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See Tuition, kindergarten or higher and Tuition, preschool or
nursery school. |
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Elder care |
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The cost of elder care is reimbursable.
- The elderly person must be a qualifying person for the FSA
participant.
- Expenses cannot be attributable to medical care.
- The qualifying person must regularly spend at least eight hours
each day in the participant’s home.
See also Adult daycare; Convalescent home;
In-home care; and Relative, amounts paid to. |
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Emergency daycare |
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See Employer provided on–site daycare and Sick-child
facility. |
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Employer-provided on-site daycare |
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The cost of on-site daycare is reimbursable, even when the payment for
care is payroll deducted. Also see Sick-child facility. |
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Employment taxes |
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When the caregiver is actually an employee of the FSA participant, with
respect to providing care, federal employment taxes (FICA, FUTA) and
similar state payroll taxes are reimbursable. |
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Extended daycare |
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See After-school care and Before-school care. |
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Extended day program |
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See After-school care and Before-school care. |
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FICA and FUTA taxes of daycare provider |
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See Employment taxes. |
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Field trips |
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See Camp activities and Recreation fees. |
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Food |
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Separately-stated fees for meals, snacks and other food are not
reimbursable. |
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Foreign country |
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See Care while living in a foreign country. |
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Housecleaning services |
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The cost of housecleaning services is not reimbursable. Also see
Household services. |
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Household services |
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The cost
of household services (for ex., chauffeur, maid,
cook, security system, etc.) are not reimbursable.
If the person providing the household service also
provides care to a qualifying person, the amounts paid
for care are reimbursable. |
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Housekeeper |
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See Housecleaning services and Household services. |
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In-home care |
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The cost of in-home care is reimbursable. Also see Au pair;
Babysitter; Nanny; Relative, amounts paid to; and Room and
board. |
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Indirect expenses (agency, application, hold-the-spot or placement
fees; deposits) |
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When required
to obtain the care, and if the qualifying person
has actually received that care, indirect expenses
are reimbursable.
When not required to obtain the care or if the qualifying
person has not yet received the care, indirect
expenses are not reimbursable.
Fees that are forfeited (for ex., the participant selects
a different caregiver) are not reimbursable. |
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Kindergarten |
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See Tuition, kindergarten or higher. |
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Late fees |
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Fees for late pickup due to the participant or participant’s
spouse’s work schedule (or other work-related reason) are
reimbursable.
Fee paid for late payment of the childcare bill is not reimbursable. |
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Lessons |
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Amounts paid
for lessons (for ex., tennis, swimming, piano, karate,
horseback riding, basketball, dancing, etc.) are not
reimbursable. Also see Camp
activities; and Recreation
fees. |
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Long-term care expenses |
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See Convalescent home and Elder care. |
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Looking for work |
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See Care while looking for work. |
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Maid |
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See Housecleaning services and Household services. |
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Meals |
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See Food. |
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Nanny |
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Amounts paid to a nanny are reimbursable. Also see Au pair and
Room and board.
Durable goods (for ex., furniture, etc.) for the nanny’s use are not
reimbursable. |
| Nighttime care |
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The cost of care at night
while the parent is working is reimbursable. |
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Nursery school |
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See Tuition, nursery school or preschool. |
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Nursing home |
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See Convalescent home and Elder care. |
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On-site daycare, employer-provided |
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See Employer-provided on-site daycare. |
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Overnight camp |
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See Camp, overnight. |
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Parent of qualifying child, amounts paid to |
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See Relative, amounts paid to. |
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Participant’s child, stepchild or foster child, amounts paid
to |
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See Relative, amounts paid to. |
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Participant’s dependent, amounts paid to |
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See Relative, amounts paid to. |
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Placement fees |
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See Indirect expenses. |
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Prepaid fees |
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See Indirect expenses. |
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Preschool |
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See Tuition, nursery school or preschool. |
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Recreation fees |
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Separately-stated fees for recreational activities and supplies are not
reimbursable. Also see Camp activities and Lessons. |
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Registration fee |
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See Indirect expenses. |
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Relative, amounts paid to |
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Generally, amounts paid to a relative (for ex., grandparent, aunt, cousin)
are reimbursable. Exceptions apply; see further explanation
immediately below.
Payments made to the following persons are not
reimbursable:
- Participant’s spouse
- Parent of the qualifying child
- Participant’s child, stepchild or eligible foster child
under age 19
- Any person who the participant (or participant’s spouse)
claims as a dependent.
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Room and board |
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The additional cost of providing room and board, over the usual
household expenditures, to an au pair, nanny or other caregiver is
reimbursable. |
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Security system for the home |
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See Household services. |
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Self-employment |
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See Care while participant/participant’s spouse is working at
self-employment. |
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Sick-child facility |
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The cost of care at a sick-child facility is reimbursable. Also see
Employer-provided on-site daycare. |
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Sick employee |
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See Care during a short, temporary absence from work. |
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Snacks |
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See Food. |
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Specialized day camp |
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See Camp, day and Camp, overnight. |
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Specialized daycare |
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The cost of specialized daycare is reimbursable. |
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Sports camp |
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See Camp, day and Camp, overnight. |
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Spouse of participant, amounts paid to |
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See Relative, amounts paid to. |
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Summer camp |
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See Camp, day and Camp, overnight. |
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Taxes |
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See Employment taxes. |
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Transportation |
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When provided by the caregiver, the cost of transporting the qualifying
person to and from the care location is reimbursable.
When provided by anyone other than the caregiver, the cost of
transporting the qualifying person is not reimbursable.
All other transportation costs (for ex., air or bus travel by an au pair)
are not reimbursable. |
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Travel expenses |
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See Transportation. |
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Tuition, kindergarten or higher |
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The cost of tuition for kindergarten or higher-level education is not
reimbursable. Also see After-school care and Before-school
care. |
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Tuition, nursery school or preschool |
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The cost of nursery school or preschool (i.e., pre-kindergarten) is
reimbursable. Also see After-school care and Before-school
care. |
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Unemployment |
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See Care during a layoff or strike and Care while looking for
work. |
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Vacation |
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See Care during a short, temporary absence from work. |
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Volunteer work |
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See Care while performing volunteer work. |