Expense | Notes |
Educational costs / school tuition | Nursery and preschool costs are eligible, but true educational costs (kindergarten and above, summer school, tutoring) aren't. The IRS considers the "educational" part of nursery/preschool only incidental to the care itself |
Overnight camp | Ineligible, even if the day camp portion is billed separately |
Food and clothes | Ineligible, even if it's for your dependent |
Lodging | Ineligible, even if it's for your dependent |
Entertainment | Ineligible, even if it's for your dependent |
Source: IRS Publication 503, Child and Dependent Care Expenses
Summer school vs. summer day camp
Summer school and academic tutoring aren't eligible, they're educational, not care. Summer day camp is different, that's eligible, even if it happens during the same season.