Eligibility Requirements

To be reimbursed through your DCAP or child and dependent care expenses, you must meet the following conditions:

• You must have incurred the expenses in order for you and your spouse, if married, to work or look for work, unless your spouse was either a full-time student or was physically or mentally incapable of self-care.
  
  
• You cannot have made the care payments to someone you can claim as your dependent on your Federal Income Tax return or to your child who is under age 19.
  
  
• Your filing status must be single, qualifying widow(er) with a dependent child, married filing jointly, or married filing separately.
  
  
• The care must have been provided for one or more qualifying dependents identified on the form you use to claim the credit.
  
  
• You and your spouse must maintain a home that you live in for more than half the year with the qualifying child or dependent.
  

Expenses that CAN Be Reimbursed Through a DCAP

Please note: Expenses must be for dependent care provided during working hours.

• Before school or After School Care (other than tuition expenses)
  
• Custodial Care for Dependent Adults
  
• Licensed Day Care Centers
  
• Nursery schools or pre-schools
  
• Placement fees for a dependent care provider, such as an au pair
  
• Care of an incapacitated adult who lives with you at least eight hours a day
  
• Childcare at a day camp, nursery school, or by a private sitter
  
• Late pick-up fees due to work schedule
  
• Summer or holiday day camps
  

Expenses that CAN NOT Be Reimbursed Through a DCAP

• Expenses for children 13 and over
  
• Educational expenses including kindergarten or private school tuition fees
  
• Amounts paid for food, clothing, sport lessons, field trips and entertainment
  
• Overnight camp expenses
  
• Registration fees
  
• Transportation expenses
  
• Care for dependent while sick employee stays home
  
• Late payment fees
  
• Payment for services not yet provided (payment in advance)
  

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