What expenses are eligible for tax-free reimbursement from a Dependent Care FSA?
The Dependent Care FSA can be used to pay for eligible daycare expenses for a dependent, in order for you and your spouse (if you are married) to work. You are also eligible to use the account if your spouse is a full-time student, is disabled, or is actively seeking work. Examples of eligible expenses include: Care at a day care center with six or more children that meets state and local regulations, babysitters (over age 19), nursery school expenses for the care of a child under age six, and before- and after-school programs. You also can use the dependent care spending account for eldercare, provided you are responsible for at least 50-percent of the support of the elderly parent, or any person living with you, who is physically or mentally incapable of self-care and this person is noted on your income tax statements as a legal dependent. Examples of ineligible expenses: Educational expenses (kindergarten or higher), overnight camp, round-the-clock nursing home care, transportation
