Dependent Day Care Flexible Spending Account

The Dependent Day Care Flexible Spending Account (DCFSA), administered through PayFlex, may be used to pay for eligible child and adult* care expenses while you work; this includes day care, before and after school care, nursery school, preschool and summer day camp. If you are married, your spouse must also work, be a full-time student or be disabled.

Eligible dependents under the DCFSA include:

  • Your children under the age of 13 whom you claim as tax dependents (if you are divorced or separated, you may be able to claim reimbursement for childcare expenses you pay even if you cannot claim the child as an exemption).
  • Your spouse who is physically or mentally incapable of self-care and who resides with you for more than half the year.
  • Any other dependent that is physically or mentally incapable of self-care whom you can claim as a dependent on your tax return and who resides with you for more than half the year.

Eligible DCFSA expenses include:

  • Before and after-school programs
  • Care in your own home – or in someone else’s home (as long as the caregiver is not your dependent and is age 19 or older)
  • Daycare – at a licensed child or adult facility
  • Nursery school or preschool
  • Summer day camp
  • Housekeeper who performs dependent care duties
  • Taxes paid toward a caregiver’s wages

Ineligible DCFSA expenses include:

  • Care for a child age 13 or older who is not disabled
  • Care given by a provider for whom you don’t have a Social Security Number or tax ID number
  • Overnight camp
  • Babysitting during times other than when you are working
  • Educational costs for kindergarten and higher grades
  • Long-term care services

Please Note: The DCFSA may not be used for health care expenses for your dependents, and your annual Dependent Care FSA maximum election amount may be reduced based on non-discrimination testing.

For a general summary of the FSAs, please review GW's Flexible Accounts Summary Plan Description (PDF).

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