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Expenses Not Eligible
You are not eligible to use the Dependent Care Spending Account for expenses that are:
  • not incurred for eligible care for your eligible dependents
  • not incurred during the plan year for which you opened the account
  • not incurred while you are contributing to the account
The following expenses are not eligible for reimbursement through the Dependent Care Spending Account:
  • After-school care provided coincidentally with a program for which the primary purpose is education — for example, an after-school religious training program;
  • Care in unlicensed day care centers or care by providers who won't provide you with their taxpayer identification number or Social Security number;
  • Care that's not needed for you to work — for example, babysitting fees during non-working hours;
  • Child care expenses that enable you or your spouse to do volunteer work;
  • Education expenses for a child in kindergarten or above;
  • Expenses paid to one dependent you claim (or could claim) on your tax return to care for another dependent (for example, paying one child to care for a younger child) if the person you're paying is under age 19 or can be claimed as an exemption on your federal income tax return;
  • Health care expenses for dependents (these are reimbursed through the Health Care Spending Account — not the Dependent Care Spending Account);
  • Overnight summer camp expenses;
  • Transportation expenses to or from a day care center;
  • 24-hour nursing home care for a parent or spouse; and
  • Otherwise eligible care that's not provided by an eligible provider.
Please Note: This list may change at any time based upon Internal Revenue Service (IRS) guidance.