The lists below are only partial lists. Go to the Federal Government’s employee web site for a more detailed list.
For the most detailed information on a particular item, you can also refer to IRS publication 502 Medical and Dental Expenses or IRS Publication 503 Child and Dependent Care Expenses, available at the IRS web site.
For this account, a dependent must be an IRS dependent on your Federal taxes. Eligible expenses include:
- the custodial care of children under the age of 13 who are claimed as an exemption on your federal income tax return or under the age of 13 who are in your custodial care for 50% of the time or greater. Expenses claimed must be for care required so that an eligible employee (and spouse if applicable) can work or attend school on a full-time basis.
- the custodial care of other eligible dependents, such as a disabled spouse or dependent parent, provided the care is required so that an eligible employee (and spouse if applicable) can work or attend school on a full-time basis.
Expenses must be for the following types of dependent care provided during working hours:
- nursery schools
- licensed day care centers
- before and/or after school programs
- private baby-sitters
- institutions that provide custodial care for dependent adults.
There are some NON-COVERED expenses for which your dependent care account cannot be used, such as:
- payments to your spouse, to your child who is under the age of 19, or to any person whom you claim as a dependent on an income tax return
- tuition above nursery school
- meals, fees, materials and transportation
- overnight camps
- Childcare outside of the United States unless the provider has a valid US Social Security number
You are responsible for the expenses, and the documentation of those expenses, being acceptable to the IRS.