The Dependent Care Spending Account

You can generally contribute $240 to $5,000 a year on a before-tax basis to pay for eligible out-of-pocket expenses to provide care during working hours for eligible dependents.

Eligible expenses are those that provide care so that you and your spouse (if you are married) can work outside the home or so your spouse can attend school full-time.

You must provide the Social Security number or tax identification number of the care provider when filing for reimbursements.

You may use your Dependent Care Spending Account for eligible expenses including:

Child care expenses for dependent children under age 13, or older if disabled, and

Adult care expenses for your tax-qualified adult dependents.