The Dependent Care account makes it possible to set aside money pre-tax to assist with qualifying dependent care expenses throughout the calendar year. 

> As a full-time Johnson County employee, you may allocate a maximum of $5,000 per year to Dependent Care Bank.  This maximum is reduced if either or both you and your spouse earn less than $5,000 in a calendar year.

> The amount you allocate is deducted from your gross earnings (i.e., prior to taxes being assessed) and placed in your Med-Bank account. There is a $10 per pay period minimum contribution.

> Dependents must meet the IRS qualifications as dependents. 

> When determining how much to set aside, be conservative. Unclaimed money is forfeited at the end of the year, per IRS regulation. Furthermore, amounts submitted to Dependent Care Bank may not be included in the child care tax credit on your annual tax return.

> Be sure to review the claim guidelines prior to submitting your Dependent Care claim to ensure you submit all required documentation. 

> Employees may enroll in a Dependent Care Account upon new employment, during open enrollment, or as a result of a family status change.



> Flexible Benefit Program - Summary Plan Document

> Dependent Care FAQs