Services
and Expenses for Reimbursement Under the Flexible
Spending Account (FSA) Program Dependent Care
For
FSA services listed for Dependent Care in this document are eligible expenses,
as well as a list of ineligible expenses.
Please note the list of acceptable forms of verification or
documentation per IRS standards.
Flexible
Savings Account (FSA) services for Dependent Care (DC) if the services are:
·
A
dependent child under the age of 13 and/or a dependent or spouse who is
physically or mentally incapable of self care
·
Dependent
Care is to allow you and your spouse, if married, to work, look for work or
attend school full-time.
Eligible
Dependent Care Expenses:
After-school
day care
Babysitter
inside or outside of the home
Day
camps (if used in lieu of daycare)
Elder
Care
Late
Pick Up Fees
Nanny
(only expenses attributable to care of child)
Preschool
(if used as daycare)
Registration
Fees (Only after services have been provided)
|
Ineligible Dependent Care Expenses |
Examples |
|
Educational/Tuition
Expenses |
Kindergarten,
first grade and above |
|
Entertainment |
Additional
costs for outings and entertainment are not covered |
|
Expenses paid
to another child |
A sibling |
|
Field trip
expenses |
|
|
Food, clothing
and entertainment |
Fees included
in day care expenses for meals |
|
Overnight camp |
Not even
portions attributed to daytime costs |
|
Payments for
care where you are not the custodial parent |
Divorce
situations |
|
Payments for
care while you are off work |
Leaves of
absence, vacation, FMLA leave |
|
Registration
fees/reservations feels/holding fees |
No payments in
advance or to hold openings for care |
|
Vacations/sick
days |
No
reimbursement to daycare for vacations or sick days of daycare provider or
babysitter |
Acceptable forms
of Receipts:
1.
All
receipts must have dates of service, provider name and address, name of child
and amount of payment.
2.
All
reimbursements are made after services have been received. We will not reimburse for pre-payments until
after services have been rendered.
3.
Copies
of checks or bank statements are not acceptable forms of documentation.
