Expenses Not Eligible

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

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.