All of the following must be true about the dependent care for expenses to be eligible for payment from your Dependent Care Reimbursement Account:
- 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.
- The care is provided for children up to their 13th birthday or for other individuals who live with you and are incapable of caring for themselves and whom you claim as dependents on your federal income tax return, regardless of age.
Below are some examples of out-of-pocket expenses eligible or not eligible for reimbursement from the Dependent Care Reimbursement Account. This is not a complete list. If you want to check if an expense 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 website at www.irs.gov.
Expenses Eligible for Reimbursement
- Day care or preschool for your child up to his or her 13th birthday
- Day camp for your child up to his or her 13th birthday
- Intersession camp for your child up to his or her 13th birthday
- Before-school and after-school day care programs for your child up to his or her 13th birthday
- Babysitting services (during your working hours) for your child up to his or her 13th birthday
- Household services for the care of an eligible elderly or disabled dependent who lives with you
- Expenses at an adult day care facility for an eligible elderly or disabled dependent who lives with you
Expenses NOT Eligible for Reimbursement
- Babysitting by someone who is your tax dependent
- Custodial elder care (not work-related)
- Day nursing care
- Educational, learning or study skills services
- Household services
- Sleep-away camp
- School tuition (kindergarten and up)
* In order for the services to be covered, your dependent must meet the definitions as described on Who's Covered?