Page 19 - Enrollment Guide
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Dependent Care FSA
The dependent care FSA allows you to allocate pretax dollars to Examples of Ineligible Expenses
pay for eligible dependent care expenses such as nursery or child Food, clothing, and education
care. It cannot be used for dependent healthcare expenses. As Transportation to and from the
dependent care expenses are incurred, you submit a claim to DBS. place where dependent care services
DBS processes the claim and issues a check to reimburse you or are provided
deposits the payment directly into your bank account if you choose
this feature. The amount of reimbursement cannot exceed the funds Fees paid for a child care center
currently available in your account. which does not comply with all
applicable laws
You may receive reimbursement for expenses incurred so that you, Expenses from which a federal child
and your spouse if you are married, can work. Eligible expenses care tax credit is taken or which are
include the following: claimed under the healthcare FSA
Child care for dependents under age 13 Dependent Care FSA
Care for a dependent of any age who is physically or mentally Maximum Contributions
incapable of self-care The maximum contribution amounts are
Care for dependent adults living with you, but not for nursing the per-household limit set by the IRS
home and apply across multiple dependent
What are Eligible Expenses for the care FSA accounts and/or employers.
Healthcare FSA? For a complete listing of eligible
Examples of Eligible Expenses expenses, consult IRS Publication 503
Wages paid to a baby-sitter or companion in or outside your via the web at www.irs.gov.
home, as long as the person providing care is not someone you For the dependent care FSA, the
also declare as a dependent maximum contribution each plan year is
Services of a day care center and/or nursery school if the center either:
complies with all state and local laws
Cost for care at facilities away from home, such as family day $5,000 if you are single and ile an
individual tax return, or married
care or adult day care centers, as long as your adult dependent and ile a joint tax return and your
spends at least eight hours a day at home spouse does not participate in a
Services provided for day care before and after school (when dependent care account
listed separately), though fees for kindergarten education are not $2,500 if you are married and ile a
eligible separate tax return
Benefit Guide 2016
Dependent Care FSA
The dependent care FSA allows you to allocate pretax dollars to Examples of Ineligible Expenses
pay for eligible dependent care expenses such as nursery or child Food, clothing, and education
care. It cannot be used for dependent healthcare expenses. As Transportation to and from the
dependent care expenses are incurred, you submit a claim to DBS. place where dependent care services
DBS processes the claim and issues a check to reimburse you or are provided
deposits the payment directly into your bank account if you choose
this feature. The amount of reimbursement cannot exceed the funds Fees paid for a child care center
currently available in your account. which does not comply with all
applicable laws
You may receive reimbursement for expenses incurred so that you, Expenses from which a federal child
and your spouse if you are married, can work. Eligible expenses care tax credit is taken or which are
include the following: claimed under the healthcare FSA
Child care for dependents under age 13 Dependent Care FSA
Care for a dependent of any age who is physically or mentally Maximum Contributions
incapable of self-care The maximum contribution amounts are
Care for dependent adults living with you, but not for nursing the per-household limit set by the IRS
home and apply across multiple dependent
What are Eligible Expenses for the care FSA accounts and/or employers.
Healthcare FSA? For a complete listing of eligible
Examples of Eligible Expenses expenses, consult IRS Publication 503
Wages paid to a baby-sitter or companion in or outside your via the web at www.irs.gov.
home, as long as the person providing care is not someone you For the dependent care FSA, the
also declare as a dependent maximum contribution each plan year is
Services of a day care center and/or nursery school if the center either:
complies with all state and local laws
Cost for care at facilities away from home, such as family day $5,000 if you are single and ile an
individual tax return, or married
care or adult day care centers, as long as your adult dependent and ile a joint tax return and your
spends at least eight hours a day at home spouse does not participate in a
Services provided for day care before and after school (when dependent care account
listed separately), though fees for kindergarten education are not $2,500 if you are married and ile a
eligible separate tax return
Benefit Guide 2016
