Eligible/Ineligible Dependent Care Expenses

Eligible dependent care expenses include payments you make for the care of a child under age 13 and/or a dependent, regardless of age, who is unable to care for himself/herself. These expenses must be work-related — in other words, expenses that are required to keep you and your spouse gainfully employed.

Dependents unable to care for themselves must spend at least eight hours a day in your home for the care to be eligible. You must declare them as a dependent (or have the ability to declare them as a dependent except for their level of gross income) on your federal tax return.

Allowed Expenses:
  • Licensed daycare facility
  • Preschool program
  • After-school program
  • In-home child and dependent care services
  • Day camp expenses
  • Elder care
Disallowed Expenses:
  • Overnight camp
  • Services solely for the purpose of household cleaning
  • Kindergarten tuition or costs