Dependent Care FSA

Employee Benefits

Conditions of Care

Your WageWorks® Dependent Care Flexible Spending Account (FSA) can be used to pay for eligible dependent care expenses for your eligible dependents while you continue to work. Make sure your dependent care services meet the eligibility conditions

To be eligible for reimbursement under your Dependent Care FSA, the dependent care services must meet all these conditions:

  • The care is provided to enable you to work or look for work. If you are married, the care is provided while your spouse also works, looks for work or goes to school full-time (at least five 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 person" (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 at the end of the year (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 information when filing Form 2441 with your federal income taxes.

More questions about eligible dependents? Browse the FAQs in the Employee Support Center.