Dependent Care FSA Toolkit

List of Eligible Expenses

Eligible Items

Ineligible Items

Before/After School Programs Babysitter for non-work events
Day care centers Day care during volunteer work
In home day care or elder care Long-term care facility fees
Nanny Fees Overnight Camp
Preschool Private grade school tuition (Kindergarten and above)
Senior center day program Retirement home facility fees
Summer day camp Summer school
Summer Camp Provisions
Specialty day camps such as sports, computer, science, etc., whose primary purpose is child care can be reimbursed. However, programs like tutoring programs and summer school whose primary purpose is education are still not eligible for reimbursement. Day camps that meet the statutory definition of dependent care centers must comply with state and local laws on licensing and related issues.
Overnight Camp
Overnight camps are not reimbursable, even if a portion of the expense is eligible as "day care" rather than room and board or overnight care.
Sick-Child Centers
If the primary purpose is custodial care rather than medical care, and the purpose of the care is to allow the parent to go to work, then payment to these centers is reimbursable.
Additional Rent and Utilities Associated with Live-in Care Providers
If you pay additional rent and/or utilities to accommodate a live-in caregiver, there are specific provisions surrounding the tax treatment of these expenses. These situations are case-by-base and need to be discussed with a tax advisor.
Childcare While in School
If you take course(s) outside the home, your childcare costs may be eligible for reimbursement. However, if you are taking online courses at home, childcare expenses incurred during study time are not eligible
Limits for 2019
Maximum Contribution: $5,000 Maximum Contribution if Married Filing Separately: $2,500 Click for More Details
Dependent Expenses