What's Covered by Your Dependent Care Reimbursement Account
All of the following must be true about the dependent care:
- 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.
Eligible Expenses (per I.R.S.)
In the box below are some examples of out-of-pocket expenses eligible for
reimbursement from the Dependent Care Reimbursement Account. This is not a
complete list. If you want to check if an expense that is 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 web site. Note: Only
expenses incurred during the plan year (Jan. - Dec. 2010) will be eligible for
reimbursement. You must be participating in the plan when the expense is incurred.
| Dependent Care Reimbursement Account |
| Eligible expenses for dependent
care services during the hours you (and your spouse, if you are married) work include: |
Child Care Services
- After school program
- Au Pair
- Babysitting (work related, in your home or someone else's home)
- Babysitting by your relative who is not a tax dependent (work-related)
- Before or after school programs
- Child care
- Dependent care (while you work, to enable you to work, or look for work)
- Extended care (supervised program before or after regular school hours)
- Housekeeper who cares for child (only portion of payment attributable to work-related child care)
- Nanny
- Nursery school
- Payroll taxes related to eligible care
- Pre-school
- Registration fees (required for eligible care, after actual services are received)
- Sick child care
- Summer day camp
- Total payments (transferred from previous administrator)
- Transportation to and from eligible care (provided by your care provider)
Elder Care Expenses
- Adult day care center
- Custodial elder care (work-related)
- Elder care (while you work, to enable you to work, or look for work)
- Elder care (in your home or someone else's)
- Senior day care
- Total payments (transferred from previous administrator)
- Transportation to and from eligible care (provided by your care provider)
|
| Ineligible expenses for
dependent care services during the hours you (and your spouse, if you are
married) work include: |
- Activity fees
- Babysitting (not work related, for other purpose)
- Babysitting by your tax dependent (work-related or for other purpose)
- Dance Lessons
- Educational, learning or study skills services
- Field trips
- Household services (housekeeper, maid, cook, etc)
- Kindergarten tuition
- Language classes
- Late payment fees
- Meals, food or snacks
- Medical care
- Piano lessons
- Private school tuition (for kindergarten and up)
- Registration fees (required for eligible care, prior to actual services received)
- School tuition
- Sleep-away camp
- Transportation to and from eligible care (not provided by your care provider)
- Tutoring
Elder Care Expenses
- Custodial elder care (not work related, for other purpose)
- Day nursing care
- Medical care
- Nursing home care
- Transportation to and from eligible care (not provided by your care provider)
|
* In order for the services to be covered, your dependent must meet the
definitions as described on Who's Covered?
|
