Eligible dependent care expenses for FSA participants.

Eligible  

• Children under age 13 who are claimed as a dependent for tax purposes
• Care of a disabled spouse or disabled dependent of any age

Ineligible

• Costs already claimed as a dependent care tax credit on your income tax return
• Nursing home, respite care or other residential care centers
• Services provided by one of your dependents
• Nighttime babysitting expenses that are not work related
• Expenses while absent for work for more than two weeks at a time
• Costs paid to your own dependents, under age 19, who are caring for your own dependents
• Expenses paid for schooling for kindergarten or higher