Eligible Expenses

Eligible Dependent Care Expenses

  • Before- and after-school care for children 12-and-under
  • Care provided in your home (provider cannot be an IRS tax dependent or a dependent under the age of 19)
  • Home or daycare for eligible disabled IRS tax dependents (must spend at least eight hours per day in your home)
  • Licensed daycare providers
  • Registration fees (provided the qualified dependent actually receives the care)
  • Summer day camps for children 12-and-under (even if overall theme of camp is entertainment or educational in nature)

Ineligible Dependent Care Expenses

  • Payments to a spouse or parent of a qualified individual
  • Educational fees/tuition
  • Overnight camps
  • Food, clothing
  • Care not related to work
  • Transportation expenses provided by parents