Once you have contributed money into your Dependent Day Care Flexible Spending Account (FSA),
you can use it to pay for eligible expenses tax free.
Below is a partial list of eligible expenses that are reimbursable through a Dependent Day Care FSA. For
more information, see your Employee Reimbursement Account (ERA) Participant Guide. For the
complete list of eligible and ineligible expenses, visit www.IRS.gov and see IRS Publications 503.
ξ Adult daycare
ξ After-school care/program2
ξ Au pair/nanny salary and fees
ξ Babysitting in your home/someone else’s home1
ξ Babysitting by your relative who is not a tax
ξ Before-school care/program2
ξ Care when one parent works days and other
parent works nights1
ξ Care while living in a foreign county1
ξ Care while looking for work
ξ Care while on family, personal or medical leave
ξ Care while you/spouse is working at self-
ξ Child daycare or day camp2
ξ Custodial elder care1
ξ Day nursing care1
ξ Employer-provided on-site daycare2
ξ Federal employment taxes (FICA, FUTA) of
Dependent Day Care provider
ξ Household services related to dependent care
ξ In-home care1
ξ Nighttime care1
ξ Nursery school fees or tuition
ξ Payroll taxes related to eligible dependent care
ξ Preschool fees or tuition
ξ Room and board for caregiver (au pair, nanny, etc.)
ξ Senior daycare1
ξ Sick child care1
ξ Specialized daycare
ξ Transportation to and from eligible dependent care
(provided by the care provider)
1: Care must be work-related. Restrictions may apply. See IRS Publication 503 for more details.
2: Primary purpose must be custodial care, and not educational in nature. See IRS Publication 503 for more details.
Ineligible Dependent Day Care FSA Expenses
Note: If you pay for anything other than eligible
expenses with your Dependent Day Care FSA, the
amount will be taxable, and you will be required to
repay the amount or pay an additional 20 percent tax
penalty. Below is a partial list of ineligible expenses. For
more information, see your ERA Participant Guide at
https://partners.tasconline.com/ETFEmployee For the
complete list of eligible and ineligible expenses, visit
www.IRS.gov and see IRS Publications 503.
ξ Child care while performing volunteer work
ξ Educational, learning, or study skills services
ξ Field trips or sleep-away camp
ξ Household services (housekeeper, cook, etc.)
ξ Kindergarten/school tuition
ξ Meals, food or snacks
ξ Medical care or expenses
ξ Nursing home care for dependent adult(s)
ξ Summer school
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DEPENDENT DAY CARE FSA
What is an eligible expense?
An eligible expense is a dependent
care expense that the IRS
states can be paid for without taxes.
How should I keep track of my
You should keep all of your receipts
and pertinent documentation in order
to prove your Dependent Day Care
FSA was used for eligible
dependent care expenses.
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