List of Eligible Dependent Care Expenses

This is not intended to be a comprehensive list of all qualified expenses under a Flexible Spending Account (FSA) plan but does contain many of the more common expenses approved by the Internal Revenue Service (IRS) as eligible items for reimbursement.

- Requires written notification from a Doctor to qualify as an eligible expense.
	Adoption Fees	Expenses directly related to the legal adoption of an eligible child. Qualifying adoptions are for an individual who has not attained the age of 18 as of the time of the adoption and is physically or mentally incapable of caring for himself, or a child with Special Needs that is a citizen or resident of the United States.
	Baby-Sitter Expenses	Expenses paid to a relative (such as a child, parent, or grandparent of participant) are eligible. However, the relative cannot be under age 19 or a tax dependent of the participant.
	Day-Care Provider	Provider of child care outside of your home that allows you, or your spouse, to be employed or seek employment. Includes any registration fees for the day-care provider.
	Nanny Expenses	Wages or other compensation for nanny services inside your home for the care of a dependent.
	Nursery School	Nursery school expenses are eligible, even if the school also furnishes lunch and educational services.

Items That Are Not Eligible

	Housekeeper Expenses	Expenses paid to a housekeeper, maid, cook, etc, are not eligible, except where incidental to child or dependent adult care.
	Incidental Day-Care Items	Food, transportation, and other incidental expenses (such as diapers, activities, etc) are not eligible if charged separately from dependent care expenses.
	Kindergarten or School Fees	Expenses for kindergarten do not qualify because they are primarily educational in nature. You can count the part of the expenses of sending your child to school that is for your child's care, if it can be separated from the expenses of education. For example, you may count the cost of an after-school care program even though the school tuition does not qualify.

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Estimate Your Election Calculate your annual health-care expenses based on your current situation.

Qualified Expenses View a detailed list of approved expenses for FSA Plans, includ-ing Medical, Depend-ent Care, and Insur-ance Premiums.

Tax Related:
IRS Form W-10
Give this form to the individual or organi-zation providing care for one or more of your dependents.

IRS Form 2441
Used in conjunction with your annual tax filing to provide de-ductions related to Child and Dependent Care Expenses.

See Also:
Dependent Care Expenses paid for the care of dependents in a Day-Care or similar provider.

HealthCare Expenses Medical expenses for diagnosis, cure, treat-ment, or prevention of disease.

Insurance Expenses Premiums paid for insurance that covers the expense of med-ical care.