Eligible Dependent Care Expenses

A Dependent Care FSA is the smart way to help pay for eligible dependent care expenses. Here is a list of those expenses.

A|B|C|D|E|F|G|H|I|J|K|L|M|N|O|P|Q|R|S|T|U|V|W|X|Y|Z

Eligible Dependent Care Expenses
Expense	Covered	Not Covered	IRS Guidelines
Education			See Tuition, kindergarten or higher and Tuition, preschool or nursery school.
Elder care	X		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.
Emergency daycare			See Employer provided on–site daycare and Sick-child facility.
Employer-provided on-site daycare	X		The cost of on-site daycare is reimbursable, even when the payment for care is payroll deducted. Also see Sick-child facility.
Employment taxes	X		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.
Extended daycare			See After-school care and Before-school care.
Extended day program			See After-school care and Before-school care.

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