The following chart lists the most common eligible and ineligible dependent care expenses. A more complete list of eligible expenses is available on the IRS Web site at: www.irs.gov/pub/irs-pdg/p503.pdf
The IRS can amend the list of eligible expenses at any time, with or without prior notice.
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Eligible Dependent Care Spending Account Expenses* |
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| In-home services provided by a babysitter, nursing aide or attendant* | Practical nursing care for an adult, in or outside the home* |
| Care provided outside your home (if the eligible dependent is over age 13, he or she must be disabled and spend at least eight hours per day in your home) | Services provided by a housekeeper or maid, if that person is responsible for the daytime care of an eligible dependent |
| Services provided by a day care facility for children or adults (the facility must be licensed if it provides care for more than six individuals who do not normally reside there) | Any taxes you pay as the employer of a dependent care provider |
| * Any medical expenses incurred through utilization of a nurse or nursing home facility are not eligible. | |
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Ineligible Dependent Care Spending Account Expenses |
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| Any amounts paid to provide food, clothing or education (certain exceptions may apply) | Transportation to and from the place where care is provided |
| Services outside your home at a camp where your child, disabled spouse or dependent stays overnight | Tuition expenses for dependent children in kindergarten or above, however, charges specifically for before-school and after-school programs are eligible |
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