What is it?

The Dependent Care Account (DCAP) allows participants to pay for eligible child and elder expenses provided by qualified caregivers.  To be eligible, your dependent must be claimed on your income tax return, be younger than age 13 or, be physically or, incapable of caring for him/herself, and the dependent must be living in your house.  Typical expenses include:

What Expenses are Eligible?

• Day Care for a child under age 13.
• After-School program or, day camp for a child under the age of 13.
• Nanny expense, For service provided inside your home.
• Nursery school and preschool expenses.
• Fees paid to a Grandparent, Friend or Relative for child care.
• Visiting Nurses Expense*
• Diaper Service*

* If the expense is for a dependent that is physically or mentally disabled, then expenses are eligible.

Expenses not permitted under a Dependent Care Account include:

• Kindergarten fees.
• Elementary school expenses for a child in first grade or higher.
• Expenses paid to a housekeeper, maid, cook, etc. are not eligible, except where incidental to child or dependent adult care.