Dependent Care FSA Eligible Expenses

Dependent Care FSA funds can only be used for care that allows you (and your spouse, if married) to work or look for work. The IRS rules are detailed in Publication 503, Child and Dependent Care Expenses. Always check your specific plan document, since some employers apply additional restrictions or documentation requirements.

Generally eligible

• Licensed daycare centers and in-home daycare
• Before- and after-school care programs
• Nursery school and preschool tuition (the care portion, not academic tuition once a child is in kindergarten or above)
• Day camps — including specialty camps like sports or STEM camps (overnight camps do not qualify)
• In-home babysitters and nannies (with a valid taxpayer ID for the caregiver)
• Adult day care for a qualifying spouse or dependent who cannot self-care
• Care provided by a relative, as long as that relative isn't your tax dependent and isn't your child under age 19

Generally not eligible

• Overnight camps
• Kindergarten or private school tuition (academic tuition, not care)
• Medical or nursing care for a dependent (this may belong under a Health FSA or medical deduction instead)
• Care provided while you're not working, looking for work, or a full-time student
• Late payment fees, registration deposits not tied to actual care, or activity fees unrelated to supervision

Documentation you'll typically need

Most plan administrators require a claim form plus an itemized receipt or provider statement showing the provider's name, the dates of care, the amount charged, and the name of the dependent cared for. If you use a debit card tied to your DCFSA, your administrator may still ask you to substantiate the charge afterward — keep your receipts.