ELIGIBLE DEPENDENT CARE EXPENSES:
  • Care for a child under age 13 at a day camp or nursery school or by a private sitter.
  • Elder care for an incapacitated adult who lives with you at least 8 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.

INELIGIBLE DEPENDENT CARE EXPENSES:
  • Expenses for Overnight Camps
  • Expenses for Education or Tuition
  • Late Payment Fees
  • Placement Fees for Finding a Dependent Care Provider (i.e. Au Pair)
  • Sports Lessons, Field Trips, Clothing
  • Transportation To and From the Childcare Provider
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