Qualified dependent care expenses are determined by IRS Child and Dependent Care Expenses Publication 503.
Dependent Care FSA (DCFSA) expenses must be "work-related," meaning the service is rendered while you're at work or school.
The dependent must be 12 years old or younger, or older than 13 and physically or mentally incapable of self-care.
Eligible expenses
- Daycare
- Preschool
- Babysitter
- After-school care
- Summer day camp
- Au pair and au pair agency fees are eligible after care has been rendered
Ineligible expenses
- Tutoring
- Sports lessons
- Private school tuition fees
- Babysitting by a tax dependent (i.e. a sibling)
- Virtual care (i.e. online day camps, online classes)
- Overnight/sleep away camp
- Medical expenses for dependents