Page 11 - 2018 Roquette Benefit Guide
P. 11
Roquette America Inc.
Dependent Care FSA Examples of Ineligible Expenses
The dependent care FSA allows you to allocate pretax dollars X Food, clothing, and education
to pay for eligible dependent care expenses such as nursery or X Transportation to and from the place
child care. It cannot be used for dependent healthcare expenses. where dependent care services are
With the dependent care FSA the amount of the requested provided
reimbursement may not exceed the funds currently in your X Fees paid for a child care center which
account. does not comply with all applicable laws
You may receive reimbursement for expenses incurred so you, X 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
X Services provided by one of your
X Child care for dependents under age 13 dependents
X Care for a dependent of any age who is physically or X Expenses paid for school (kindergarten
mentally incapable of self-care and above)
X Care for dependent adults living with you, but not for
nursing home Dependent Care FSA
Maximum Contributions
What are Eligible Expenses for the
Dependent Care FSA? The maximum contribution amounts are
the per-household limit set by the IRS and
Examples of Eligible Expenses apply across multiple dependent care FSA
X Wages paid to a babysitter or companion in or outside your accounts and/or employers.
home, as long as the person providing care is not someone
you also declare as a dependent For a complete listing of eligible expenses,
X Services of a day care center and/or nursery school if the consult IRS Publication 503 via the web at
center complies with all state and local laws www.irs.gov.
X Cost for care at facilities away from home, such as family For the dependent care FSA, the maximum
day care or adult day care centers, as long as your adult contribution each plan year is either:
dependent spends at least 8 hours a day at home X
X Services provided for day care before and after school $5,000 if you are single and ile an
individual tax return, or married and
(when listed separately), though fees for kindergarten ile a joint tax return and your spouse
education are not eligible does not participate in a dependent care
account
X $2,500 if you are married and ile a
separate tax return
11
Dependent Care FSA Examples of Ineligible Expenses
The dependent care FSA allows you to allocate pretax dollars X Food, clothing, and education
to pay for eligible dependent care expenses such as nursery or X Transportation to and from the place
child care. It cannot be used for dependent healthcare expenses. where dependent care services are
With the dependent care FSA the amount of the requested provided
reimbursement may not exceed the funds currently in your X Fees paid for a child care center which
account. does not comply with all applicable laws
You may receive reimbursement for expenses incurred so you, X 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
X Services provided by one of your
X Child care for dependents under age 13 dependents
X Care for a dependent of any age who is physically or X Expenses paid for school (kindergarten
mentally incapable of self-care and above)
X Care for dependent adults living with you, but not for
nursing home Dependent Care FSA
Maximum Contributions
What are Eligible Expenses for the
Dependent Care FSA? The maximum contribution amounts are
the per-household limit set by the IRS and
Examples of Eligible Expenses apply across multiple dependent care FSA
X Wages paid to a babysitter or companion in or outside your accounts and/or employers.
home, as long as the person providing care is not someone
you also declare as a dependent For a complete listing of eligible expenses,
X Services of a day care center and/or nursery school if the consult IRS Publication 503 via the web at
center complies with all state and local laws www.irs.gov.
X Cost for care at facilities away from home, such as family For the dependent care FSA, the maximum
day care or adult day care centers, as long as your adult contribution each plan year is either:
dependent spends at least 8 hours a day at home X
X Services provided for day care before and after school $5,000 if you are single and ile an
individual tax return, or married and
(when listed separately), though fees for kindergarten ile a joint tax return and your spouse
education are not eligible does not participate in a dependent care
account
X $2,500 if you are married and ile a
separate tax return
11
