To qualify for reimbursement, your dependent care expenses must be employment related. Expenses are employment related if the expense is incurred to enable you or, if married, you and your spouse/same-sex domestic partner to be gainfully employed for any period in which there is one or more eligible dependents requiring care.

The expenses must be paid for household services or for the care of an eligible dependent and must be incurred while you are either gainfully employed or actively search for gainful employment.

Examples of Eligible Expenses

• Day care center and nursery school charges (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)
• Babysitter costs for care, including formal arrangements inside or outside your home provided the care is not given by your dependent or your children under age 19
• Nursing or custodial care for elderly or disabled dependents who live with you at least eight hours per day and are unable to care for themselves
• Expenses for before- or after-school care of an eligible dependent in kindergarten or higher grade
• Expenses of preschool or similar programs below the kindergarten level
• Household services in your home if the services are at least in part for the care of your eligible dependent(s)
• Transportation costs (such as transportation to a day camp or after-school program not on school premises) furnished by a dependent day care provider
• Expenses for day camps (i.e., soccer or computer camps)
• Indirect expenses, such as application and agency fees for dependent day care if required to obtain care; expenses may be reimbursed only once the related care is provided

Examples of Ineligible Expenses

• Expenses incurred after your last dependent child's 13th birthday; if your last dependent child turns age 13 during the year, you may cancel your participation in this account (see Making Changes)
• Expenses for day care provided by someone who does not provide you with a taxpayer identification number, with the exception of a non-profit organization
• Expenses for programs at the level of kindergarten and above, whether at a public school, private academic institution, or early learning center; this includes kindergarten plus, extended-day kindergarten, Montessori, and other similar programs
• Summer school and tutoring programs that focus on "required," "remedial," or "for credit" coursework
• Claims for summer programs and day camps submitted prior to the date service is rendered
• All expenses incurred by noncustodial parent, even if that parent has dependency exemption status under section 152(e) of the Internal Revenue Code; only the parent with whom the child shares the same principal place of abode for the greater portion of the calendar year may file claims for expenses incurred
• Household expenses for food, clothing, or entertainment, unless they are incidental to care and cannot be separated from the costs of care
• Late fees and finance charges
• Diapers or diaper service
• Costs of transportation to or from a care facility unless furnished by the day care provider
• Costs of an overnight camp
• Babysitting that is not work related
• Costs of field trips, activity feeds, or meals
• Amounts paid for services of a chauffeur
• Payments to a housekeeper to care for you while you are off work due to illness
• The additional cost of driving alone instead of carpooling so you may stay with your child(ren) until school starts
• Health care expenses for your eligible dependents
• Claims for deposits, application fees, and agency fees that are submitted prior to the date the related service or program commences