Dependent Day Care FSA
The Dependent Day Care FSA allows you to set aside before-tax money to use for eligible dependent day care and elder care expenses. The Dependent Day Care FSA is administered by UnitedHealthcare (UHC).
How It Works
- Use before-tax money to pay for eligible dependent day care and elder care expenses that allow you and your spouse to work or attend school on a full-time basis. Expenses may also qualify if you work and your spouse is mentally or physically incapable of self-care.
- Eligible expenses include payments to a babysitter or companion in or outside your home. Eligible dependents for whom expenses can be reimbursed under the Dependent Day Care FSA include qualifying children under age 13 and persons who are physically or mentally incapable of self-care, such as disabled children or elderly dependent parents, as described in Internal Revenue Code section 152(c).
- You can contribute between $100 and $5,000 annually to the Dependent Day Care FSA if you are single or married and file a joint tax return, if applicable. (Lower limits may apply in certain circumstances.) If you are married and file separate tax returns, you may contribute between $100 and $2,500 annually.
- You may participate in a Dependent Day Care FSA whether or not you enroll in the Medical Plan or a Health Care FSA.
- The Dependent Day Care FSA is not used for health care expenses; those expenses should be paid from a Health Care FSA.
- You must submit claims by completing an FSA Claim Form (available on the Benefit Center website) and attaching an itemized bill or receipt, including your receipts and the provider’s tax ID number.
- Eligible Dependent Day Care FSA expenses for 2019 must be incurred by December 31, 2019, and submitted for reimbursement by April 30, 2020.
- Eligible 2020 Dependent Day Care FSA expenses must be incurred by December 31, 2020, and submitted for reimbursement by April 30, 2021.
- Use it or lose it: By law, any amount in your FSA that is not timely claimed by you for eligible expenses must be forfeited. Estimate your projected dependent day care expenses and potential tax-savings with the FSA Calculator on the Benefit Center website.