Whose Dependent Day Care Expenses are Eligible?

You can use your Dependent Care Account to pay for work-related* care for your eligible dependents:

• Your qualifying child* - under the age of 13
• Your spouse, or a qualifying child or relative* - who is physically or mentally incapable of self care

* See the tests below to determine if you have a qualifying child or relative or use this checklist to determine eligibility.

A qualifying child or relative.

• Is any of the following: your child, grandchild, stepchild, foster child or adopted child; brother, half-brother or stepbrother; sister, half-sister or stepsister; nephew or niece; the child or grandchild of any of the relatives listed above; your father, grandfather or stepfather; mother, grandmother or stepmother; uncle or aunt; or son-, daughter-, father-, mother-, brother- or sister-in-law. Or, any other person who will reside with you for the entire year (while not in violation of local law).
• Will reside with you for more than half the year

• Disregard temporary absences due to illness, education, business, vacation or military service. You must maintain a home for the person during the temporary absence and the person must be expected to return after the absence.
  
  

• Will regularly spend at least eight hours a day in your home
  
• Will not file a joint tax return with his/her spouse for the calendar year (unless the qualifying relative is your spouse)
  
• Will not be claimed by any other person as a qualifying child for the calendar year
  
• Is a citizen, national or resident of the US; or a resident of Canada or Mexico (unless the person is an adopted child)

And, you...

• will provide more than 50% of this person's support for the calendar year, are not the qualifying child or relative of any other person.
  
  

And, all of the following must be true about the 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 5 months a year) or while your spouse is incapable of self care.
  
• The care is provided when the dependent meets the definition of a qualifying child or relative (per the IRS, based on a tax year).
  
• The care may be provided by a relative or non-relative but cannot be provided by your child under the age of 19 (tax dependent or not), the child’s parent 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.