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Program Overview



Eligibility

ASEs/GSRs with an eligible title code and at least a 43.75 percent appointment may enroll in this program.

When May I Enroll?

You may enroll during your period of initial eligibility (PIE) or when you have a change in family or employment status (see SPD for details). For example, if you are appointed for winter term, your PIE will be from January 1 through January 31, 2009.

Which Dependents are Eligible?

Dependents are eligible as defined by IRC §21 and §129. Qualifying dependents include:

  • A child under age 13 in your custody whom you claim as a dependent on your tax return;
  • A legal spouse who is physically or mentally incapable of self-care;
  • dependent who lives with you such as a child age 13 or older, parent, sibling, or in-law any of whom is physically or mentally incapable of self-care, and whom you claim as a dependent on your tax return.

Contributions

The Internal Revenue Code (IRC) limits the amount you can contribute to the program during a calendar year. You may contribute up to the lesser of: (see IRS Publication 503 for more information)

  • $5,000 per plan year ($2,500 if you are married and filing a separate income tax return), or
  • Your total earned income (only if your spouse is incapable of self-care or is a full-time student), or
  • Your spouse’s total earned income (you may not contribute to DepCare FSA plan if your spouse’s earned income is $0) if your spouse is capable of self-care or is not a full-time student.

Which Expenses Are Eligible?

Expenses that meet the requirements of the program include: In-home dependent care and care provided at a day-care center or other location outside your home. Additional information on eligible expenses is available on the CONEXIS website.