Various Eligible Expenses
You can use your Dependent Care FSA (DCFSA) to pay for a wide variety of child and adult care services. The IRS determines which expenses can be reimbursed by an FSA. While this list shows the eligibility of some of the most common dependent care expenses, it's not meant to be comprehensive. Be sure to check with your tax advisor if you have questions about whether a certain expense is eligible for reimbursement under this program.
Keep Your Receipts
Please save your receipts and other supporting documentation related to your DCFSA expenses and claims. The IRS may request itemized receipts to verify the eligibility of your expenses.
When submitting a DCFSA claim, either have your dependent care provider certify the service by signing the claim form or provide an itemized statement from the dependent care provider that includes service dates, dependent's name, type of service, amount billed, and the provider's name and address along with a completed claim form. Credit card receipts, canceled checks, and balance forward statements do not meet the requirements for acceptable documentation.
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| Eligible? | Additional Document | Expense |
|---|---|---|
| Not eligible | Activity fees | |
| Eligible with a detailed receipt | Adult day care center | |
| Eligible with a detailed receipt | After school program | |
| Eligible with a detailed receipt | Au pair | |
| Not eligible | Babysitting (not work-related, for other purpose) | |
| Eligible with a detailed receipt | Babysitting (work-related, in your home or someone else's) | |
| Eligible with a detailed receipt | Babysitting by your relative who is not a tax dependent (work-related) | |
| Not eligible | Babysitting by your tax dependent (work-related or for other purpose) | |
| Eligible with a detailed receipt | Before or after school program | |
| Eligible with a detailed receipt | Child care | |
| Not eligible | Custodial elder care (not work-related, for other purpose) | |
| Eligible with a detailed receipt | Custodial elder care (work-related) | |
| Not eligible | Dance lessons | |
| Eligible with a detailed receipt | Day Camp | |
| Not eligible | Day nursing care | |
| Eligible with a detailed receipt | Dependent or elder care (while you work, to enable you to work or look for work) | |
| Not eligible | Educational, learning or study skills services | |
| Eligible with a detailed receipt | Elder care (in your home or someone else's) | |
| Eligible with a detailed receipt | Extended care (supervised program before or after regular school hours) | |
| Not eligible | Field trips | |
| Not eligible | Household services (housekeeper, maid, cook, etc.) | |
| Eligible with a detailed receipt | Housekeeper who cares for child (only portion of payment attributable to work-related child care) | |
| Not eligible | Kindergarten tuition | |
| Not eligible | Language classes | |
| Not eligible | Late payment fees | |
| Not eligible | Meals, food or snacks | |
| Not eligible | Medical care | |
| Not eligible | Miscellaneous Fees (Diaper, clothing, etc.) | |
| Eligible with a detailed receipt | Nanny | |
| Eligible with a detailed receipt | Nursery school | |
| Not eligible | Nursing home care | |
| Eligible with a detailed receipt | Overnight Care (with documentation that the care is employment related) | |
| Not eligible | Overnight Care (without documentation that the care is employment related) | |
| Eligible with a detailed receipt | Payment Processing Fees | |
| Eligible with a detailed receipt | Payroll taxes related to eligible care | |
| Not eligible | Piano lessons | |
| Eligible with a detailed receipt | Preschool | |
| Not eligible | Private school tuition (for kindergarten and up) | |
| Not eligible | Provider discount/coupon | |
| Eligible with a detailed receipt | Registration fees (required for eligible care, after actual services are received) | |
| Not eligible | Registration fees (required for eligible care, prior to actual services being received) | |
| Not eligible | Respite Care | |
| Not eligible | School tuition | |
| Eligible with a detailed receipt | Senior day care | |
| Eligible with a detailed receipt | Sick child care | |
| Not eligible | Sleep-away camp | |
| Not eligible | Transportation to and from eligible care (not provided by your care provider) | |
| Eligible with a detailed receipt | Transportation to and from eligible care (provided by your care provider) | |
| Not eligible | Tutoring |
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| Symbol | Description | |
|---|---|---|
| = | Eligible with a detailed receipt | |
| = | Not eligible | |
| = | Eligible with appropriate documentation: |
| Symbol | Description | |
|---|---|---|
| = | Requires Prescription from your doctor, plus detailed receipt | |
| = | Requires letter of Medical Necessity signed by your doctor, plus detailed receipt |