Qualifying Dependent Care Expenses
This account reimburses you up to $5,000 per year for the cost of day care for a dependent while the employee and spouse (if married) are at work.
Dependents include:
- A child under the age of 13
- A child, spouse or other dependent that is physically or mentally incapable of self-care, who lives in your household for more than 8 hours per day and for whom you provide more than 50% support.
- Adult and child day-care centers
- Preschool care
- Before/after school care