Dependent Care Account
What is a Dependent Care Flexible Spending Account?
A Dependent Care Account (DCA) allows you to be reimbursed on a pre-tax basis for child care or adult dependent care expenses for qualified dependents that are necessary to allow you or your spouse to work, look for work, or attend school full-time. However, if you did not find a job and have no earned income for the year, your dependent care costs are not eligible.
Your DCFSA can be used to reimburse you with
pre-tax dollars if the expenses for your dependents meet the IRS definition
of dependent care expenses for income tax purposes. An adult (e.g., parent,
grandparent, adult disabled child) may qualify as a dependent if you are
providing more than half of that person's care for the year.
