Dependent Care FSA Toolkit

Eligible Dependents

The dependent must live in your home for at least eight hours a day to qualify for Dependent Care FSA expenses. The dependent must also meet at least one of the following requirements:

  • Age 12 or under who you claim as a dependent on your income tax return or if you are legally separated or divorced, for whom you are the custodial parent.
  • A child, spouse or other dependent who has been deemed physically or mentally incapable of self-care, and for whom you claim a dependency deduction on your federal income taxes.

IRS Guidelines for Claiming Expenses

Expenses can only be reimbursed after they have been incurred.
If you prepay your day care, you may not submit it for reimbursement until after the service has been rendered. For example, if you pay for the entire month of July on July 1, you may not submit your reimbursement request until July 31.
Dependent care expenses paid to one of your dependents are not reimbursable.
For example, money you pay to your 17-year-old to watch your 12-year-old cannot be claimed.
Day care centers that care for more than six children must be licensed.
Limits for 2019
Maximum Contribution: $5,000 Maximum Contribution if Married Filing Separately: $2,500 Click for More Details