Qualified and Non-Qualified Medical Expenses for Dependent-Care FSAs
Use your dependent-care FSA to pay for or get reimbursed for a variety of dependent-care expenses. See the complete list of qualified dependent-care expenses for a dependent-care FSA in IRS Publication 503—Child and Dependent Care Expenses.
See qualified medical expenses for HSAs, health care FSAs, and HRAs.
Qualified Dependent-Care Expenses Include:
- Au pair
- Babysitting
- Before and after school care
- Care for a child incapable of self-care
- Childcare by a relative
- Day camp where the primary purpose is custodial care
- Deposits
- Dependent care for a child under 13
- Elder care
- Expenses necessary for you or your spouse to work, look for work, or attend school full-time
- Extended day programs
- FICA/FUTA taxes of day care provider
- Field trips
- Late pick-up fees
- Nanny fees
- Nursery, preschool, or prekindergarten
- Overnight care when one caregiver is working and the other sleeping
- Registration fees
- Sick-child care
Non-Qualified Dependent-Care Expenses Include:
- Activity fees/supplies
- Daycare for a child aged 13 or older
- Disabled dependent living outside of employee’s household
- Enrichment classes/summer school
- Field trips
- Food
- Kindergarten or school tuition (preschool and before and aftercare is qualified)
- Late fees
- Meals, supplies, uniforms, diaper fees, etc.
- Nursing home/long-term care expenses
- Overnight camps
- Parents night out
- Placement fees
- Transportation
- Fees paid to provider not reporting the income to the IRS