Eligible Dependent Care Expenses

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The Internal Revenue Service (IRS) allows a wide range of dependent care services to be covered by an FSA. Below are some examples of eligible and ineligible dependent care expenses. These examples are NOT a comprehensive list of expenses. The SHPS Eligible Expense Guide provides a detailed list of allowable expenses for both the healthcare FSA and dependent care FSA.

Please note: Eligible expenses may vary slightly by employer. Please check your employer’s plan documents for any restrictions.

Examples of Eligible Dependent Care Expenses

• Care for a child under age 13 at a day care, day camp or nursery school, or by a private sitter for a child that lives in your home for at least eight hours a day
• Elder care for an incapacitated adult who lives with you at least eight hours a day
• Expenses for pre-school and after-school child care (these expenses must be kept separate from any tuition expenses)
• Cost of a housekeeper whose duties include the care of a qualifying dependent

Examples of Ineligible Dependent Care Expenses:

• Expenses for overnight camps
• Expenses for education or tuition
• Late payment fees
• Sports lessons, field trips, clothing
• Transportation to and from the child care provider