Dependent Day Care Account
Section 125 CalculatorCommon Dependent Day Care FSA Reimbursement Requests
Expense |
Eligible/Requirements |
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Advance payment of day care expense
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No
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After-school care or extended day programs (supervised activities for children after the regular school program)
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Yes, these programs are generally custodial in nature and its primary purpose is care for children while their parents work.
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Au pair expenses
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Yes, but not airfare or other fixed costs.
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Babysitter inside or outside of participant’s household
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Yes, unless babysitter is a child of the employee (or spouse) under age 19, or is otherwise claimed as a dependent by the employee or spouse on IRS for 1040.
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Chauffeur
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No
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Child of participant, amounts paid to for child care
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No, unless child is age 19 or older and cannot be claimed as a dependent of the participant or participant’s spouse.
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Cook
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Generally no, except where attributable in part to child care.
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Dependent care center expense
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Yes, provided they meet requirements of Code § 21(b)(2)(C).
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Disabled spouse or tax dependent that lives outside of household
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No, they must regularly spend at least 8 hours per day in the employee’s household.
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Educational expenses - first grade and above
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No, educational expenses are not considered expenses for care.
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Educational expenses - kindergarten
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No, expenses are considered educational in nature and not custodial (regardless of half- or full-day, private or public, state mandated or voluntary).
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Educational expenses - pre-kindergarten or nursery school
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Yes, since care is primarily custodial in nature.
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Elder care / assisted living / custodial care /
long term care /nursing home
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Only if such expenses are not attributable to medical services and the qualifying individual spends at least 8 hours per day in the participant’s household.
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FICA and FUTA taxes of day care provider
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Yes
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Food expenses
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No, if charged separately from dependent care expense.
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Gardener
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No
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Household services, e.g., housekeeper, maid, cook
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Generally no, except where attributable in part to child care.
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Incidental expenses - e.g., extra charges for diaper changing, special activities, etc.
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No, if charged separately from dependent care expense.
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Looking for work - dependent care expenses incurred to enable participant to look for work
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Yes
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Maid
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Generally no, except where attributable in part to child care.
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Nanny expenses
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Yes, to the extent the expense is attributable to dependent care expenses and expenses of household services attributable in part to care of qualifying individual.
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Overnight camp
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No
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Registration fees for care
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No, most fees do not go toward the care of a qualifying individual.
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Relative of a participant, expenses paid to for child care (e.g. parent or grandparent of participant)
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Yes, unless the relative is a tax dependent of the participant or child under age 19.
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Sick-child facility
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Yes, if they are incurred to enable participant to go to work when the child is ill.
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Sick employee (care for dependent when the participant stays home sick)
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No
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Summer day camp
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Yes, to the extent attributable to dependent care
(should be custodial in nature and not educational).
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Transportation expenses
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No, if charged separately from dependent care expense.
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Volunteer work - expenses incurred to enable participant to volunteer
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No, if the volunteer work is unpaid work or for nominal pay.
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