Eligible Expenses

Your Provider's Tax Information

To be reimbursed for Dependent Care expenses, your claim must include the care provider's name, address and taxpayer identification number (or Social Security number). Without this information, your expenses will not be eligible for reimbursement from the Dependent Care Spending Account.

Eligible expenses are those incurred from the effective date of participation through the date participation ends. Participation means that you are contributing to the account.

The following specific expenses are currently considered by the Internal Revenue Service (IRS) to be deductible child or elder care expenses for federal income tax purposes. Therefore, they're eligible for reimbursement through the Dependent Care Spending Account. Because the deductibility of these expenses is always subject to IRS review, JPMorgan Chase can't guarantee that the same expenses will always be eligible (or ineligible) for reimbursement from the Dependent Care Spending Account.

You can use the Dependent Care Spending Account for eligible care expenses incurred for an eligible tax dependent.

Please Note: You must actually incur an eligible expense and receive the service prior to claiming reimbursement.

This list is subject to change at any time.

Eligible expenses under the Dependent Care Spending Account must also be incurred so that you — if you're married, you and your spouse — can work. Such expenses include, but are not limited to:

Care at licensed nursery schools or day camps (excluding most expenses for grades kindergarten and above or overnight camps). To qualify, the school or center must comply with state and local laws and receive a fee for its services if it cares for seven or more children;

Payment to a housekeeper who is primarily responsible for providing day care;

Payment to someone who provides care in your home, as well as related taxes you pay on that person's behalf;

Care provided at an adult day care facility (but not expenses for an overnight nursing home facility) for any eligible tax dependent;

Day care provided by before-school or after-school programs;

Day care provided inside or outside your home by anyone other than your spouse or a person you list as your dependent for income tax purposes, for your child under age 13;

Household services related to the care of an eligible dependent who lives with you; and

Any other qualified dependent care expense as defined by the IRS.

For more information about employment-related dependent care expenses that qualify for the federal tax credit, visit the Internal Revenue Service (IRS) website at www.irs.gov, or call the IRS at (800) TAX-FORM ((800) 829-3676) and ask for IRS Publication 503, "Child and Dependent Care Expenses."

If the IRS changes its ruling concerning the deductibility of a particular expense, JPMorgan Chase will accept that ruling effective on the date prescribed by the IRS.

Please Note: Any such change by the IRS to the tax-deductible status of an expense does not allow you to stop or start contributions to a Dependent Care Spending Account.

Care Outside Your Home

If you are submitting claims for dependent care expenses incurred outside your home, your dependent must spend at least eight hours a day in your home. If you're divorced or separated and have custody of an eligible child, you may be able to use the Dependent Care Spending Account even if you've agreed to let your spouse (or former spouse) claim your child as an exemption for tax purposes.