Guidelines for Using Your Dependent Care FSA | CONEXIS
Eligible Dependent Care FSA Expenses
Only eligible expenses can be reimbursed under the FSA. These expenses are defined by Internal Revenue Code (§)129 and your employer's plan.
Dependent care expenses must be incurred during the coverage period so you (and your spouse, if married) can work or look for work. Full-time students who attend school for at least five months during the tax year may also incur dependent care expenses. "Work" may include actively looking for work, but it does not include unpaid volunteer work or volunteer work for a nominal salary.
A dependent care FSA covers qualified dependent care expenses incurred for the care of one or more qualifying individuals.
Eligible Expenses
- Before-school and after-school care
- Expenses for preschool/nursery school
- Extended day programs
- Au pair services (amounts paid for the actual care of the dependent)
- Baby sitter (in or out of the home)
- Nanny services (amounts paid for the actual care of the dependent)
- Summer day camp for your qualifying child under the age of 13
- Elder day care for a qualifying individual
Ineligible Expenses
- Amounts paid to your spouse, your child under age 19, a parent of your child who is not your spouse or an individual for whom you or your spouse is entitled to a personal tax exemption as a dependent
- Expenses related to a disabled spouse or tax dependent living outside your household
- Educational expenses
- Tuition for kindergarten and above
- Food expenses (unless inseparable from care)
- Incidental expenses (such as extra charges for supplies, special events, or activities unless inseparable from care)
- Overnight camp
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