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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 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.