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Flexible Spending Account (FSA) expenses for Dependent Care are generally only considered eligible for reimbursement where the expense enables the employee and spouse (if applicable) to be gainfully employed or seek employment. An exception may apply where the spouse is a full-time student or incapable of self-care. The following list represents expenses that are frequently submitted for reimbursement under a Dependent Care FSA and are generally considered eligible under the Dependent Care FSA. This list is not intended to be exhaustive and is intended only to be used as a general guide. Consequently, expenses contained in this generally eligible list may be denied if the supporting claims documentation is insufficient or shows that the expense was incurred for services not considered dependent care, such as educational expenses. Payment of claims will be based on the rules set out in the applicable regulations, your employer’s plan design and on the information in the required substantiation documentation.
After School Care
For custodial Care
Agency Fee
If expense must be paid to obtain related care. Expense cannot be reimbursed until actual care is provided.
Application Fee
If expense must be paid to obtain related care. Expense cannot be reimbursed until actual care is provided.
Au Pair
Amounts paid to care for a qualifying individual
Babysitter
Will qualify for care of eligible individual UNLESS babysitter is under 19 and the employee’s child, stepchild or foster child, a tax dependent of the employee or the spouse of an employee or a parent of the child
Before School Care
For custodial care
Day Camp
Generally eligible even if the day camp specializes in specific activity such as basketball or computers
Dependent Care Center
As long as establishment complies with state and/or local licensing requirements
Deposit
If expense must be paid to obtain related care. Expense cannot be reimbursed until actual care is provided.
Elder Care
If expenses not attributable to medical care, individual is a tax dependent of the employee and spends at least 8 hours a day in the employee’s household
Nanny
Amounts paid to care for a qualifying individual
Preschool (Nursery School)
Generally eligible even if school furnishes other services such as meals or education
Registration Fee
If expense must be paid to obtain related care. Expense cannot be reimbursed until actual care is provided.
Sick-child Facility
Where child is sick and primary purpose is child care and not medical care
Transportation Expenses
If for transporting a qualifying individual to or from place where care is provided and transportation is provided by a dependent care provider
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