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Educational/tuition expenses - kindergarten, first grade and above
Expenses paid to child of participant
Field trip expenses
Food, clothing, education or entertainment expenses
Household services (chauffeur, bartender, gardener)
Incidental expenses (diaper, activities, etc. charges)
Overnight camp (not even the portion attributed to the daytime cost)
Payments for care where you are not the custodial parent (in divorce situations)
Payments for care while you are off work because you are on a leave of absence
Payments for care while you are off work because you are on maternity or other medical leave
Payments for care while you are off work because you are on vacation unless required to pay weekly or monthly and the payment includes the short absence as well as work days
Payments for care while you are off work due to illness unless temporary absence, required to pay weekly or monthly and the payment includes the short absence as well as work days
Payment for services not yet provided (advance payments)
Registration fees/reservation fees/holding fees unless paid in order to obtain care and only if and when that provider is selected
Transportation expenses unless furnished by the care provider to or from a place where care is provided
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