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.