Dependent Care Flexible Spending Account
The DCFSA reimburses you for the care of your eligible dependents (childcare expenses for ages 13 and under) that allow you, and your spouse if you are married, to work or attend school full-time. An eligible dependent is a child under age 13. Older dependents, such as a spouse, parent or older child, are also eligible if they are physically or mentally incapable of caring for themselves, reside in your home at least eight hours per day, and are claimed as your dependents for income tax purposes.
Examples of eligible expenses under the DCFSA include:
- Day care
- After-school care
- Home health worker
Services may be provided in or out of your home (but not in a nursing home) by someone who is not your dependent for income tax purposes. Day care centers caring for six or more children must be licensed. In order to receive tax-free reimbursement, the federal government requires you to provide the Tax Identification Number (TIN) of your dependent care provider. The TIN for an individual is his or her Social Security Number.
Submitting Claims: When you have an eligible bill (for example, a bill for childcare expenses), you are able to access the funds in your account in two different ways: