Reimbursable Dependent Care expenses are expenses incurred for the care of an employee's dependent(s) so that the employee and the employee's spouse can be gainfully employed. (This is not for medical expenses.) The expenses currently allowable by the Internal Revenue Service as the Dependent Care or Child Care tax credit reimbursable under IRC Section 129 for Dependent Care Account participants, must be incurred by the participant for the care of:

A.  Qualifying dependents, i.e., dependents who are under 13 years of age.

B.  A spouse or other dependent of the participant who is physically or mentally incapable of caring for themselves.

Any questions regarding reimbursable dependent care expenses should be referred to a Tax Consultant as regulations are subject to change.

• Daycare for a child aged 13 or older
• Summer Camp if it is an overnight camp (cannot prorate for the day portion).
• Kindergarten or school tuition (pre-school and before and after care is okay) for age 5 & older.
• Expenses for any care provided to a qualifying individual by the participant's dependent or child under age 19.
• Housekeeping expenses not related to dependent care.
• The same expenses for which you claim a dependent care tax credit on your federal income tax return.
• The registration fees paid for daycare, summer camp, kindergarten, preschool, etc. The only exception is the daycamp or registration fees which are applied towards the first payable bill. These are eligible once the initial bill has been paid and the service has been provided.
• The cost of meals while on field trips and outings or those meals included as part of the cost of such trips.
• Health care expenses for a dependent. These should be considered for reimbursement through a Health Care Reimbursement account.

• Expenses for a day care center, summer day camp or preschool for your child. The facility must be licensed under state or local law if it cares for seven or more children.

• Expenses for an unlicensed day care center that cares for six or fewer children.

• Expenses at an adult day care facility (but not expenses for overnight, nursing home facilities).

• The cost of day care and housekeeping services in your home for your child or other qualifying individual.

• The cost of meals, regular lunches and snacks, supplied by a daycare provider.

• Bankcard statements

• Charges submitted that are illegible.

• Estimates of expenses. A statement is required showing date of service and type of daycare expense.

• Statement Balances and/or Balance Forwards are never acceptable.