How are qualified dependent care expenses determined? Actually, the qualified is determined by IRS Child and Dependent Care Expenses Publication 503, and there are 2 sections:

Child Care

  • Services for a dependent must be rendered while an employee is at work or school.
    **Your Dependent Care FSA expenses need to be "work-related." For example, if both you and your spouse work full time and you pay for after-school care for your kids, that is an eligible "work-related" expense. Please note: unpaid and nominal paid volunteer work do not qualify as "work."

  • The dependent must be 13 or younger.

For example, after school program for children, babysitting, a summer day camp for children, etc.

Adult Care

  • Can also be used for older dependents that are physically or mentally incapable of self-care.

For example, adult daycare center, day nursing care, elder care, etc.

Some ineligible expenses examples

  • Sleepaway camp

  • Household help

  • Non-work-related expenses

  • Virtual Camp

If you're wondering whether an item or service is eligible under these categories, here are a few ways to find out.

Eligibility List

You can view a comprehensive list of eligible expenses HERE.

Ask Us

If you still can't determine whether an item is eligible, please feel free to reach out to us via live-chat, email to, or call us at 844-902-2902.

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