Qualified dependent care expenses for FSAs

A dependent care flexible spending account covers qualified day care expenses for children younger than age 13 and adult dependents who are incapable of caring for themselves.

Qualified expenses

Funds from a dependent care FSA can be used for:

  • Licensed nursery schools
  • Qualified child-care centers
  • Adult day care facilities
  • After school programs
  • Babysitters inside or outside the home while you are at work (As long as the caregiver is not your child under age 19, or anyone you or your spouse can claim as a dependent for federal income tax purposes).
  • FICA and other taxes you pay on behalf of a day care provider
  • Day camps for dependent children under age 13
  • Preschool tuition
  • Meal and lodging expenses provided for your caregiver, additional rent, utilities and food

HSA, FSA, HRA: WHAT'S THE DIFFERENCE?

Learn how an FSA compares to a HRA and HSA, and decide which option is best for you and your family.
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EMPLOYERS: OFFER AN FSA

Contact an Optum sales representative to learn more about offering FSAs to your employees.

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