Eligible Dependent Care Expenses
  • Licensed nursery school
  • Qualified child care center
  • Adult day care facilities
  • After school programs
  • Baby-sitter inside or outside the home while you are at work. (As long as the individual is not your child under age 19 , or anyone you or your spouse can claim as a dependent for federal income tax purposes).
  • FICA and other taxes you pay on behalf of a day care provider
  • Day camps for dependent children under age 13
  • Preschool tuitions.
  • Meal and lodging expenses provided for your care given - this would include additional rent and utilities as well as food.

Keep in mind that IRS and/or your employer may,from time to time,modify its list of eligible expenses .If you are unsure of a potentially eligible expenses, please contact customer service or refer to your employer's FSA plan document.