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Expense Eligibility Notes
After-school/Before-school care or extended day program* Potentially qualifying expense Will qualify if used to enable the employee and spouse to be gainfully employed. The primary purpose should be to care for children while parents are at work. Educational expenses won't qualify.
Application fee* Potentially qualifying expense Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee should not be reimbursed until care is provided. Fees that are forfeited because the employee selects a different provider will not qualify.
Babysitter* Potentially qualifying expense Will qualify unless the babysitter is (1) under age 19 and is the employee's child, stepchild, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under-age-13 qualifying child. The cost of a babysitter while an employee is out on a none work-related expense won't qualify.
Backup or emergency care* Potentially qualifying expense Will qualify if used to enable the employee and spouse to be gainfully employed.  
Camp   See Day camp and Overnight camp
Day Camp* Potentially qualifying expense The cost of a day camp or similar program to care for a qualifying individual may qualify, even if the day camp specializes in a particular activity (e.g., soccer, or computers). Separate equipment, clothing, or trip fees won't qualify.  
Deposit* Potentially qualifying expense Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee should not be reimbursed until care is provided. Fees that are forfeited because the employee selects a different provider will not qualify.  
Educational expenses- kindergarten   See Kindergarten
Elder care Potentially qualifying expense Will qualify only if (1) care is used to enable the employee and spouse to be gainfully employed; (2) such expenses are not attributable to medical services; (3) the elderly person is a qualifying individual; and (4) in the case of services provided outside the employee's household, the person still regularly spends at least eight hours each day in the employee's household. Around-the-clock care in a nursing home does not qualify.
Food Potentially qualifying expense Won't qualify if charged separately from dependent care expense.
Hold-the-spot-fee* Potentially qualifying expense Fees charged by a provider to "hold a spot" for a qualifying individual during a period when care is not needed might qualify, if the fee must be paid in order to obtain care from the provider when care is needed again. However, the fee can't be reimbursed unless and until care with the provider is resumed. If the child does not return to the same provider the fee won't qualify.   
Incidental expenses-extra charges for special activities*   Won't qualify if charged separately from dependent care expense.
Kindergarten Not a qualifying expense  
Late fees* Potentially qualifying expense Will qualify if for late pickup because the payment relates directly to child care. Won't qualify if for late payment of a bill, because the payment doesn't relate directly to child care.
Overnight camp Not a qualifying expense Expenses for overnight camps are not employment-related expenses.
Registration fee* Potentially qualifying expense Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee should not be reimbursed until care is provided. Fees that are forfeited because the employee selects a different provider will not qualify.   
Relative, amounts paid to* Potentially qualifying expense Will qualify unless the relative is (1) under age 19 and is the employee's child, stepchild, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under-age-13 qualifying child. However, the cost of care while an employee is out on a none work-related expense won't qualify.
Sick-child facility* Potentially qualifying expense Will qualify when incurred to enable the employee to go to work when the child is ill, if the primary purpose is child care.
Summer day camp*   See Day camp 
Summer school Not a qualifying expense Such expenses are primarily educational in nature.
Transportation expenses* Potentially qualifying expense Will qualify if for transporting a qualifying individual to or from a place where care is provided and the transportation is furnished by a dependent care provider. Otherwise, such expenses aren't considered to be for care.
Tuition expenses Not a qualifying expense Such expenses are primarily educational in nature.
*Child care expenses are only eligible for children under the age of 13.