Expense

Is It Covered

Additional Information

Parent of employee's under age 13 qualifying child, amounts paid to

NO

See also Relative

Part-time employment (payments to provider for periods when employee works part time)

YES

Yes, if the employee is required to pay for care on a periodic (e.g., weekly or monthly) basis that includes both work and nonwork days. In such cases, payments for periods that include both work and nonwork days will qualify for reimbursement in full. Otherwise, expenses must be allocated between work and nonwork days.

Placement fees for finding a dependent care provider

NO

Such a fee would not be required in order to obtain care..

Prepaid fees

Potentially qualifying expense

No, to the extent that these are prepayments for dependent care services that have not been provided. Yes, after the services to which the fees relate have been provided, if the services otherwise qualify as employment-related expenses.  Full or partial payment of dependent care services at the time of registration to hold the spot (e.g., because a summer camp is popular) would not be reimbursable until care is provided.

Preschool

YES

Yes, if used to enable the employee and spouse to be gainfully employed. These programs generally are custodial, not educational, in nature. Their primary purpose is to care for children while parents are at work. Educational expenses for tuition, however, are not eligible.