In order to be eligible, the dependent care must be necessary so that you, or you and your spouse, can work or look for work. In addition, dependent care expenses must meet the statutory requirements of the Internal Revenue Code. Expenses that meet the requirement of the Internal Revenue Code include:
- In-home dependent care,
- Ordinary and usual household services provided at least in part for the dependent,
- Care provided at a day-care center or other location outside your home,
- Before- and after-school care, and
- Summer day camp (if cost is reasonable compared to other alternatives and the main purpose is to provide for the child's well being).
Expenses that do not meet the requirements of the program include:
- School expenses for children in first grade or above;
- School expenses for a child in kindergarten that are separately listed on the provider's invoice and that are not incidental to the child's care;
- Food, clothing, or entertainment provided for your dependent;
- Care provided by your spouse, your child under age 19, or someone you claim as a dependent for tax purposes;
- Overnight camp expenses;
- Transportation expenses to and from the care location; and
- Expenses incurred on or after your child's 13th birthday (unless your child is incapable of self-care as defined by the IRC).
For more information about eligible expenses, see the CONEXIS
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