Dependent Care Flexible Spending Account (FSA)

A Dependent Care FSA allows you to set aside money before it’s taxed, and use it to pay qualified day care expenses. Expenses can be for your children or a dependent adult who lives with you and depends on you for support. Day care must be required so that you (and your spouse, if married) can work or attend school full-time.

2025 funds must be used within the calendar year (January 1 – December 31). Claims must be filed by the deadline shown.

Generally, eligible expenses include DAY CARE expenses for dependents you can claim on your tax return (children up to age 13, adult dependents incapable of self-care, etc.). The Dependent Care FSA is NOT used for your dependents’ health care needs. A complete list of eligible expenses can be found at www.irs.gov, Publication 503. You may also use the funds for elder care expenses.

Your dependent elder must live with you for at least eight hours a day, and must be claimed as a dependent on your annual tax returns. They must also be incapable of self-care. In the case of dependent children or elders, the amount of your election is only available as they are deducted from your pay.