Eligible dependent care expenses
Eligible expenses are the same as those that qualify for the federal child and dependent care tax credit. However, you cannot claim the tax credit and use the spending account for the same dependent care expenses.
A "qualifying dependent" includes:
- A child under age 13 whom you claim as a dependent for federal income tax purposes,
- A spouse who is mentally or physically incapable of caring for himself/herself,
- Any other adult family member who resides with you, who is mentally or physically incapable of caring for himself/herself and whom you claim as a dependent for federal tax purposes.
The following expenses generally are eligible for reimbursement:
- Services provided outside your home by a babysitter or a licensed daycare center or nursery school.
- Services provided in your home by a babysitter, nanny, childcare provider, etc whose services include providing care for your qualifying dependent. Eligible expenses include wages paid to the service provider, but not household expenses such as the cost of food.
Claims and balance information
With the Dependent Care Flexible Spending Account, you can only be reimbursed for funds that have been deducted from your paycheck. To submit claims and view your account balance, access your online account at Further's website.