You may reduce your taxable income by the amount you
contribute to your DeCAP account for eligible dependent care expenses. These
expenses must meet the requirements listed below.
Eligible Employment-Related
Dependent Care Expense: A dependent care service that is related to the care
of one or more of your dependent(s) (including household services related to
such care), and that is performed within or outside your home during the period
that you and your spouse are at work or attend school full-time.
Dependent Care Recipient:
You may receive benefits for any dependent claimed on your tax return who
is:
- Your child (son, daughter, stepson, or stepdaughter)
who is under age 13; or
- Physically or mentally incapable of caring for
himself/herself and who lives with you for more than half of the year, such as
a dependent parent, a handicapped child of any age, or an incapacitated
spouse.
You may submit reimbursement requests for eligible employment-related services that are performed by a Qualifying Caregiver.
Qualifying Caregiver: A
person performing eligible employment-related services who is:
- Not your dependent (or anyone you can claim as a
dependent);
- Not your spouse; or
- Not your child or your spouse's child unless he/she
has attained the age of 19 as of the close of the Plan Year in which the
services were provided.
Qualifying Day Care
Center: Licensed nursery schools, pre-schools, day camps (not overnight camps), before- and after-school programs, and child care centers that provide day care. The day care center must:
- Comply with all applicable laws and regulations of
the state, city, town, or village in which it is located;
- Provide care for more than six individuals (other
than individuals who reside at the day care center);
- Receive a fee, payment, or grant for any of the
individuals to whom it provides services (regardless of whether such facility
is operated for a profit); and
- Not be primarily for the purpose of education.
Note: Under DeCAP, you may only claim expenses if you are the custodial parent of a dependent child. You may not be reimbursed for any child support.
See the DeCAP FAQ
Calculate your
potential savings with the DeCAP calculator
Flexible Spending Accounts Program
