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 ineligible 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 ineligible list may be denied if the supporting claims documentation shows that the expense was incurred for eligible dependent care 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.

Au Pair Travel Expenses

Boarding School

Educational Expenses

Except where child is in preschool or nursery school

Food Expenses

If split out as a separate charge 

Housecleaning Services

Incidental Expenses

Field trips, t-shirts or other clothing, diaper changing fees, etc. 

Kindergarten

Such expenses are considered educational in nature

Late Payment or Finance Fees

Lessons

Dance, music, sports, etc. 

Overnight Camp

Even if expenses are split between charges for day and charges for overnight 

Tuition Expenses

Such expenses are considered educational in nature