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Dependent Care FSA: Eligible Expenses & Receipt Requirements

What is a Dependent Care FSA?

A Dependent Care Flexible Spending Account (DCFSA) is an employer-sponsored benefit that allows you to set aside pre-tax money from your paycheck to pay for eligible dependent care expenses. These expenses must be necessary, so you (and your spouse, if applicable) can work, look for work, or attend school full-time.

What can I use my Dependent Care FSA on?

DCFSA funds can be used for eligible dependent care services, including:

  • Daycare and preschool

  • Before- and after-school care

  • Summer day camps (not overnight camps)

  • In-home care (such as a nanny or babysitter)

  • Adult daycare for a qualifying dependent

All services must be primarily for the care of a qualifying individual so you can work, look for work, or attend school full-time.

What is required on a Dependent Care FSA receipt?

To be eligible for reimbursement, your DCFSA receipt or documentation must include the following:

  • Provider Information

    • Name of the care provider (merchant)

  • Dependent Information

    • Name of the dependent receiving care

  • Dates of Service

    • Specific dates care was provided (or service period)

  • Description of Service

    • Type of care provided (e.g., daycare, after-school care, day camp)

    • Must demonstrate the service is primarily for the care of a qualifying individual so you (and your spouse, if applicable) can work or look for work

  • Amount Paid

    • Total cost of the service

What if my receipt is missing these requirements?

If your provider does not issue a receipt with all required details, you can still submit a claim using a Dependent Care FSA Claim Attestation Form (attached below).

This form allows you to provide the necessary information to properly substantiate your expense.

Before you submit a Dependent Care FSA reimbursement/upload a receipt, keep these IRS rules in mind:

  • Services must be completed first

    • You can only request reimbursement after care has been provided.

  • Your dependent must qualify

  • Expenses must be work-related

    • Care must enable you (and your spouse, if applicable) to work, look for work, or attend school full-time.

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