Eligible Dependent Care Expenses are:
- Work or school related care
- Before and after school care
- Nursery school
- Summer day camp
- Wages paid to a provider including employment taxes.
Eligible Dependents are:
- Children under the age of 13
- Physically or mentally impaired individuals not able to care for themselves
- Covered if you provided over 50% of the care and have custody for over 50% of the year
- Dependents on your tax return
Ineligible Expenses Include:
- Child support payments
- Food, clothing, and entertainment
- Educational supplies and activity fees
Other Rules
- Provider must be reporting income to the IRS
This is only intended as a summary, please consult your plan document for details.
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