Eligible Employees

You may participate in the Dependent Day Care Account if you are a University employee scheduled to work 17? hours or more per week for six months or more each year. In addition, you must be:

• A single, working parent or
• Married or have a same-sex domestic partner and:
  
  • The dependent care expenses you incur enable both of you to work, or
  • Your spouse/same-sex domestic partner is a full-time student for at least five months in a calendar year, or
  • Your spouse/same-sex domestic partner is disabled and unable to provide care

You may not participate if your spouse/same-sex domestic partner has no income unless he/she is disabled or a full-time student.

Eligible Dependents

Eligible dependents include:

• Dependent children under age 13 (if your last dependent child turns 13 during the year, you may cancel your account mid year (see Making Changes)
• Dependents who you may claim as a tax exemption on your federal income tax return who are physically or mentally unable to care for themselves and who regularly spend at least eight hours per day in your household
• Spouse or same-sex domestic partner who is mentally or physically incapable of caring for him or herself

Your same-sex domestic partner and/or partner's children may qualify as dependents if they meet the above eligibility requirements and if the partner and/or partner's children meet the following IRS definition of a dependent:

• He/she lived with you for the entire year as a member of your household, and
• He/she was a U.S. citizen or resident or a resident of Canada or Mexico, and
• You provided over half of the person's total support for the calendar year

Individuals who do not satisfy the federal criteria for "dependent child" may still be your "dependent relative" and have their dependent care expenses reimbursed if they:

• Have gross income that is less than $3,200,
• Do not file a joint tax return, and
• Are not the "dependent child" of anyone else, including your same-sex domestic partner

Eligible Providers

Care for eligible dependents may be provided:

• At a day care center or family day care. If the provider provides full- or part-time care for seven or more individuals (excluding individuals who reside at the day care center), he/she must be licensed and comply with all state and local regulations; if the provider cares for fewer than seven individuals, licensing and compliance with state and local regulations are not required for reimbursement.
• Through babysitting services, including formal arrangements, inside or outside your home, provided the care is not given by your dependent or your children under age 19.