In most cases* you are eligible to use a Dependent Care FSA if you are using it to provide care to a qualified person and if the care provided to the qualified person enables you to be:
- gainfully employed
- look for work
If you are married, the care must also enable your spouse to:
- work
- look for work
- attend school full-time
Additional Details
The funds to be used from your Dependent Care FSA must not exceed the lesser of your or your spouse’s earned income for the plan year. The services may be provided in your home or another location but not by someone who is your minor child or dependent for income tax purposes (e.g. an older dependent child). If the services are provided by a day care facility that cares for six or more individuals at the same time, the facility must comply with state day care regulations. Services must be for physical care, not for education, meals, etc. Note that overnight camps and lessons in lieu of day care are not eligible expenses from a Dependent Care FSA.
*See details on using a Dependent Care FSA if you are a custodial parent
