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Eligible Expenses

Dependent Care Eligible Expenses

If you’re one of the millions of Americans that pays out-of-pocket for work-related dependent care services each month, a dependent care FSA can help you reduce your taxes and save meaningful money. Use the table below to determine if your services are eligible for reimbursement through your dependent care FSA plan.

A full explanation of the information listed in the Required Documentation column in the table below is available on our Dependent Care FSA Guidelines page.


Dependent Care Expense List

Expense
Description
Expense
Eligibility
Required
Documentation
Processing
Notes
Agency fees Potentially Standard Agency fees may be employment-related expenses if the participant is required to pay these expenses to obtain care. However, these fees may not be reimbursed until the care is provided. Forfeited fees are not eligible for reimbursement.
Au pair Yes Standard Amounts paid for the actual care of the dependent are eligible. See Agency fees.
Baby sitter (in or out of the home) Yes Standard
Before and after-school care Yes Standard
Care for a child age 13 or older No N/A
Care for a child under age 13 Yes Standard There is a special rule for children of divorced parents. The child is a qualifying individual of the “custodial parent.” A divorced, non­custodial parent cannot be reimbursed under a dependent care FSA.
Care for a spouse or other tax dependent who is physically or mentally incapable of self-care (e.g. elderly dependent) Potentially Standard Individual must reside in the participant’s home at least eight hours a day. See Nursing home care.
Care for person not residing with participant No N/A
Child care placement fees (e.g., finder’s fee) No N/A
Elder day care for a spouse or other tax dependent who is physically or mentally incapable of self-care (e.g., elderly dependent) Potentially Standard

Will qualify online if (1) the primary purpose of the case is the individual's wellbeing and protection; (2) the person receiving the care is a qualifying individual; and (3) the qualifying individual (other than a qualifying child under age 13) regularly spends at least eight hours each day in the participant's home. Elder day care will often qualify, but around-the-clock care in a nursing home will not.

See nursing home care.

Field trip and/or activity fees No N/A

Ineligible unless incidental to and inseparable from the cost of care.

Lessons in lieu of care No N/A
Materials fees No N/A

Ineligible unless incidental to and inseparable from the cost of care.

Meals No N/A

Ineligible unless incidental to and inseparable from the cost of care.

Nanny Yes Standard Only actual care of the dependents is eligible.
Nursing home care for a spouse or other tax dependent who is physically or mentally incapable of self-care (e.g., elderly dependent) No N/A
Overnight camp No N/A
Payments to a participant’s spouse or to a parent of the participant’s child who is not the participant’s spouse No N/A
Registration fees Potentially Standard Agency fees may be employment-related expenses if the participant is required to pay these expenses to obtain care. However, these fees may not be reimbursed until the care is provided. Forfeited fees are not eligible for reimbursement.
Sick-child facility Yes Standard
Summer day camp Yes Standard Advance payment for the entire summer is not eligible.
Transportation expenses to and/or from care Potentially Standard

Only the cost of transportation to or from where care is provided by a dependent care provider may be an employment-related expense (e.g. transportation to and from a day camp or to an after-school program not on school premises).

Tuition for kindergarten or above No N/A
Tuition for pre-k or nursery school Yes Standard
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