Dependent Care FSA

Eligible Expenses

Adult daycare center

After school care/program

Au Pair

Babysitting (Must be work-related and by someone who is NOT your tax dependent)

Before school care/program

Child/Day care

Day camp (over-night camps are not eligible)

Day nursing care

Elder care

Extended care

Late fees for pick up

Nanny

Nursery school tuition

Preschool tuition

Senior daycare

Sick child care

Specialized daycare

Note

  • Childcare expenses must be for children under age 13 years

  • Non-childcare expenses must be for a tax dependent, such as a spouse or elderly parent, who is physically or mentally unable to care for her or himself and lives with you more than half the year

  • Expenses must be for the purposes of allowing you to work or attend school full-time

For official IRS guidelines and restrictions on eligible expenses please visit https://www.irs.gov/uac/about-publication-503