Resources for Dependent Care Reimbursement Account Members

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