Dependent Care Reimbursement Accounts

Eligible expenses for children and disabled spouses.


How does a Dependent Care Reimbursement Account work?

A Dependent Care Reimbursement Account can be used to reimburse for eligible daycare expenses for children 12-and-under or for adult daycare expenses for a disabled spouse or IRS tax dependent. The maximum annual deduction is $5000 (or $2500 if married and filing separately).

Understanding your account
Dependent care expenses must be for "custodial care.” You and your spouse must be employed (full- or part-time), looking for work, or going to school full-time.

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Resources

Need to make changes to your account, determine eligibility or make payments? Check our Member Resources page for additional forms and helpful information.

Still didn’t find what you’re looking for? See what other members are asking about below.

Yes. You must complete the Reimbursement Request Form and attach a receipt of payment that shows the dates of service.

If you have set aside money through salary reduction, and you do not use it by the end of the plan year, you will lose it. The IRS requires that all funds that have been deducted from your paychecks and placed in the Dependent Care Account must be used during the plan year. It is important to deduct from your salary only the amount that you’re sure you’ll spend.

Yes. You can, as long as any of the following qualifying events happen:

  • A change in the cost of dependent care.
  • Employment status
    • Any employment status change for the employee, spouse or dependent
    • Termination or commencement of employment, strike or lockout
    • Return from unpaid leave of absence
    • Change in worksite
  • Dependent eligibility
    • A change in dependent eligibility that causes the dependent to satisfy or cease to satisfy requirements due to: age, marriage, or any similar circumstances
  • A change in family status caused by:
    • Change in number of dependents
    • Change in legal marital status
    • An unpaid leave of absence by you or your spouse

If you need to change your healthcare or dependent care election, you must have experienced an IRS Qualified Life Event. Qualified Life Events include certain changes in family or work status. Please contact your employer for more information.

Examples of Qualified Life Event Changes include:

  • Marriage
  • Divorce
  • Birth or adoption of child
  • Death
  • Change in employment status for you, your spouse or tax dependent
  • Change in dependent care provider
  • Increase or decrease in dependent care provider charges 

Please refer to your Summary Plan Description for more details.

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