Eligible expenses that can be paid from the Dependent Care Account include care provided:
Inside or outside the home, the care must be provided by someone other than:
- the participant's spouse;
- a person listed as the participant's dependent for income tax purposes; or
- a participant's child under age 19.
- In a dependent care center or a child care center, which meets all applicable state and local regulations.
- By a housekeeper whose services include, in part, providing care for a qualifying individual.
To be eligible, a dependent must meet the following:
- Must be a child under the age of 13.
- Must be a spouse or qualified dependent that is physically or mentally unable to care for him or herself.
- Must be an elderly parent and qualify as an eligible dependent.
What Expenses Are Not Eligible?
Expenses that cannot be paid from the Dependent Care Spending Account include:
- child support payments
- food, clothing and entertainment
- cleaning and cooking services provided by the care giver
- over night camps
Note: Please refer to the IRS publication 503, "Child and Dependent Care Credit" as a guide to covered and non-covered expenses.