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
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Childcare expenses must be for children under age 13 years
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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
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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