What expenses will a dependent care account cover?
Eligible costs are those incurred on behalf of a dependent listed on your tax return that allow you (and your spouse, if pertinent) to work, look for work, or attend school full-time. Eligible dependents include:

• dependent children (including adopted or foster children) under age 13; and
• a person of any age whom you claim as a dependent on your federal income tax return and who is mentally or physically incapable of caring for himself or herself.

An adult (for example, parent, grandparent, adult disabled child) may qualify as a dependent if you are providing more than half of that person’s maintenance for the year.

Note: If you received subsidized child care through your agency, you must deduct the amount of the subsidy from the maximum amount you are eligible to set aside as a dependent care FSA.

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