Eligible dependent care FSA expenses
All expenses below must be work-related, meaning they allow you (or your spouse, if married) to work, look for work, or attend school full-time. (See "Conditions for using your dependent care FSA" for the full work-related test.)
Expense | Notes |
Nursery school / Preschool | Must be a licensed care facility |
Before/After school program | -- |
Au pair | In-home care, no facility licensing requirement applies |
Babysitting / Nanny | Can be in your home or another location, and can be provided by a relative who isn't your tax dependent |
Extended care | A supervised program before or after regular school hours |
Day camp | Can specialize in a specific activity (like sports or computers) and still qualify |
Sick child care | -- |
Adult/Senior daycare | If provided by a center outside your home, the center must comply with state and local regulations |
Eldercare | Can be in your home or another location |
Housekeeper who cares for your dependent | Limited to the portion of payment attributable to work-related dependent care |
Payroll taxes | Must relate to eligible care listed here |
Payment processing fees | Must relate to eligible care listed here. A forfeited deposit doesn't count if care was never actually provided |
Transportation (to/from) | Must relate to eligible care listed here, and provided by a care provider |
Source: IRS Publication 503, Child and Dependent Care Expenses