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Flexible Spending Accounts
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Eligible Dependent Day Care Expenses |
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Eligible expenses
If you're married, dependent care expenses must be incurred because you
and your spouse work or go to school on a full-time basis. Reimbursement will
be made only for expenses incurred during the time you contributed to a
flexible spending account. The following expenses are eligible for
reimbursement:
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Expenses for the care of a dependent child under age 13 (care
provided inside or outside of your home) |
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Expenses for the care of a dependent child of any age who is
physically or mentally incapable of providing self-care |
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Expenses for the care of your spouse who is physically or mentally
incapable of providing self-care, and |
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Expenses for the care of an adult dependent who is physically or
mentally incapable of providing self-care, as long as the dependent lives with
you.
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You'll need to get the taxpayer identification number from the facility
providing care for your dependent. If an individual provides care for your
dependent, a Social Security number is acceptable. The individual must report
the income in order for you to get the tax advantage of using a flexible
spending account.
Ineligible expenses
The following types of dependent day care expenses are not eligible for
reimbursement:
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Expenses claimed as deductions or credits on your federal income tax return |
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Expenses for food, clothes, or transportation |
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Expenses for the education of a dependent in the first or higher grade level
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Expenses for the care of your physically or mentally incapacitated spouse or
dependent who doesn’t spend at least 8 hours each day in your home, and |
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Expenses for care provided by a family member if that person is claimed as a
dependent on your income tax form or is under age 19.
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