Dependent Care FSA Expenses

Dependent Care FSA - Non-allowable expenses:

• Daycare for a child aged 13 or older
• Enrichment classes/Summer School
• Kindergarten or school tuition (pre-school and before and after care is okay)
• Meals, supplies, transportation costs, uniforms costs, diaper fees, etc.
• Nursing Home/Long Term Care expenses
• Overnight camps
• Parents Night Out

Dependent Care FSA - Allowable expenses

Keep in mind that day care expenses must be for children 12 or younger, unless the child is incapable of self-care.

• Au Pair: The costs relating to an au pair for the care of a child are reimbursable.
• Baby-sitter: As long as the sitter is not a dependent of the participant, or a spouse, the costs are eligible.
• Before and after school care
• Day Camp: If not overnight. Only the cost for the child to attend the camp is eligible.
• Childcare by a relative: Cannot be a dependent of the plan holder. Must be at least 18.
• Deposits: As long as the deposit is for daycare services that will be provided within the plan year the claim is being filed; and the service has been provided. Prorating may be necessary for those services that extend from one year to another.
• Elder Care: Costs relating to the care of a dependent adult who is unable to care for themselves. These may include: nursing services such as; caring for the patient's condition, giving medication or changing dressings, as well as bathing and grooming the patient. (You will want to contact our office for further information regarding this topic, prior to opting to participate in your FSA)
• Extended Day Programs: Activities provided after school, which are primarily custodial in nature.
• FICA and FUTA taxes: Paid to a daycare provider are eligible.
• Field Trips
• Nanny Fees: Costs relating to the payment of a nanny for the care of a child are reimbursable.
• Nursery School/Pre-School/Pre-Kindergarten
• Registration Fees: As long as the registration fee is for daycare services that will be provided within the plan year the claim is being filed; and the service has been provided. Prorating may be necessary for those services that extend from one year to another
• Sick-child care: Only if they are enabling the parent to go to work.