Dependent Care FSA is to be used for reimbursement for eligible DAYCARE expenses.  It DOES NOT provide reimbursement of healthcare expenses for your eligible dependents.
You are eligible to participate in the Dependent Care FSA with only 90 days of Company service and can contribute between $500 and $5,000 per year with the following limitations:
  • $5,000 per year if you are unmarried or divorced
  • $5,000 per year (combined contributions) if you are married and file a joint tax return
  • $2,500 each per year if you are married and file a separate tax return
  • Unless you or your spouse are in school full-time and not working, the amount contributed cannot be greater than your earned income, or that of your spouse, whichever is lower.
Dependent Care FSA Facts
  • Your contributions MUST be for expenses incurred during that year.  (The 2 ½ month extension does not apply for the Dependent Care FSA.)
  • A "dependent" is defined as:
    • Children under age 13 who live with you and are listed as dependent exemptions on your tax return; AND/OR
  • Adults (age 13 and up) if they
    • Have a physical or mental incapacity that is disabling (such as a physically handicapped parent);
    • Spend at least eight hours each day in your home, and
    • Are listed as dependent exemptions on your tax return.
  • Eligible "Care Providers" include a friend, neighbor, or relative.  Care can be provided inside or outside your home.  Child-care centers that provide care for more than six children (that do not live at the home) must meet state and local regulations.  (All care providers must report earnings to the IRS).
  • Providers not eligible for reimbursement through the Dependent Care FSA include your spouse, dependent child under age 19, or anyone you claim as a dependent on your tax return.
  • Expenses that qualify for Dependent Care reimbursement:
    • Services that are provided so you and, if you are married, your spouse are able to be employed, go to school full-time at least 5 months during the year, or be disabled.
    • Services are provided for your eligible dependents.
    • The amount you would be reimbursed is not greater than your earned income or that of your spouse, whichever is lower.
    • Your account balance must be enough to cover the submitted claims.
  • All outstanding claims must be received by HealthSmart as of March 31st. Any new claims must be received by Optum as of March 31st of the following the year they were incurred.
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