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Qualified dependent care expenses

To be considered qualified, dependents must meet the following criteria:

  • Children under the age of 13
  • A spouse who is physically or mentally unable to care for him/herself
  • Any adult you can claim as a dependent on your tax return that is physically or mentally unable to care for him/herself

Eligible expenses

  • Adult Day Care Center
  • Au pair
  • Babysitter inside or outside household
  • Before and after school or extended day programs
  • Child Care
  • Custodial childcare or eldercare expenses
  • Day camps
  • Daycare centers
  • Household employee whose services include care of a qualifying person
  • Late pick-up fees
  • Looking-for-work expenses
  • Nanny expenses
  • Payroll taxes related to eligible care
  • Preschool/nursery school for pre-kindergarten
  • Registration fees (required for eligible care, after actual services are received)
  • Sick-child care center
  • Summer day camps
  • Transportation to and from eligible care (provided by your care provider)

Ineligible expenses

  • Activity Fees
  • Dance Lessons
  • Educational/tuition expenses
  • Expenses paid to child of participant
  • Field trip expenses
  • Food, clothing education or entertainment expenses
  • Household services
  • Incidental expenses
  • Kindergarten tuition
  • Late payment fees
  • Material expense
  • Medical Care
  • Nursing home care
  • Overnight camps
  • Payments for care while on a leave of absence, or while on maternity, or other medical leave
  • Payments for care while you are on vacation or due to illness
  • Payment for services not yet provided
  • Payments for care where you are not the custodial parent
  • Piano Lessons
  • Private school tuition (for kindergarten and up)
  • Registration fees (required for eligible care, prior to actual services being received)
  • Transportation to and from eligible care (not provided by your care provider)

Remember

Remember…

Remember to save all receipts, which are required for reimbursement and validation of expenses.

HealthEquity offers an easy-to-use Documentation Library that allows you to upload and store receipts within the member portal.