What Expenses Are Includible in Dependent Care FSA?
Generally, see IRS Publication 503 “Dependent Care Expenses.” • Nursery school • Private pre-school • Day Camps -summer or holiday day camps, including registration fees • Before/after school care • Nannies • Baby-sitters • Sick child centers • Licensed day care centers • Late pick-up fees • Day-care for an elderly dependent • Day-care for a disabled dependent • Au Pairs includes placement fees for a dependent care provider • Expenses for a housekeeper whose duties include caring for an eligible dependent • Activities in lieu of daycare when the fees associated with the activity are incidental to, or cannot be separated from, the cost of care (swimming lessons, arts and crafts, music lessons, etc.) Eligible dependent care expenses are those expenses you must pay for the care of an eligible dependent, so that you and your spouse can work. The care may be provided either in your home or at a licensed center outside of your home. If the care is provided in your home, then the service cann