What's Covered by Your Dependent Care Reimbursement Account
All of the following must be true about the dependent care:
- The care is provided while you work or to enable you to work. If you are
married, the care is provided while your spouse also works or to enable
your spouse to work or go to school full-time (at least five months a year)
or while your spouse is incapable of self-care.
- The care may be provided by a relative or a non-relative, but is not
provided by your child under the age of 19 (tax dependent or not) or
another tax dependent.
- Your care provider conforms to state and local laws (including being
licensed, if required) and is able to provide you with his/her Social
Security or Tax ID number. You will need this to request a payment or
file a claim.
Eligible Expenses
In the box below are some examples of out-of-pocket expenses eligible for
reimbursement from the Dependent Care Reimbursement Account. This is not a
complete list. If you want to check if an expense that is not listed is eligible, contact
WageWorks at 1-877-924-3967 or refer to IRS Publication 503, available by calling
1-800-TAX-FORM or by accessing the IRS web site. Note: Only
expenses incurred during the plan year (Jan. - Dec. 2008) will be eligible for
reimbursement. You must be participating in the plan when the expense is incurred.
| Dependent Care Reimbursement Account |
| Examples of eligible expenses for dependent
care services during the hours you (and your spouse, if you are married) work
include: |
- Expenses for a day care center or preschool for your child up to their
13th birthday
- Day camp
- Before-school and after-school day care programs
- Babysitting services (during your working hours)
- Household services for the care of an elderly or disabled dependent who
lives with you
- Expenses at an adult day care facility for an elderly or disabled
dependent who lives with you and whom you claim as a dependent for income tax
purposes (but not expenses for overnight or nursing home facilities)
- Transportation to and from eligible care furnished by provider
|
| Examples of ineligible expenses for
dependent care services during the hours you (and your spouse, if you are
married) work include: |
- Babysitting (not work-related, for other purpose)
- Babysitting by your tax dependent (workrelated or for other purpose)
- Custodial elder care (not work-related, for other purpose)
- Dance lessons
- Day nursing care
- Educational, learning or study skills services
- Household services (housekeeper, maid, cook, etc)
- Kindergarten tuition
|
- Language classes
- Medical care
- Nursing home care
- Piano lessons
- Private school tuition (for kindergarten and up)
- School tuition
- Sleep-away camp
- Transportation to and from eligible care (provided by other than your care
provider)
- Tutoring
|
* In order for the services to be covered, your dependent must meet the
definitions as described on Who's Covered?
|
