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Qualifying
Services for Dependent Care Account
Qualifying
services are dependent care services performed in order for
you and your spouse (unless you are legally separated) to
remain employed or to attend school on a full-time basis.
Qualifying
services can be provided:
- In
your home;
- Outside
of your home, provided the dependent regularly spends at
least eight hours per day in your household, or the dependent
is under age 13; and
- By
a center, which provides care to six or more individuals
(excluding residents of the center) and receives a fee,
payment, or grant for the services (these services qualify
only if the center complies with all the applicable state
and municipal laws and regulations).
The
person providing services may not be your spouse. A relative
may provide services as long as the relative is not your dependent
and is not your child under age 19. Nursery school will be
reimbursed, but kindergarten and grade school tuition expenses
and the cost of overnight camp will not. Also, expenses will
not be reimbursed for care in a nursing home or baby-sitting
for social events.
If
care is provided in your home, the provider could be a housekeeper,
nanny, live-in, or other individual, as long as his or her
primary job is to provide qualifying dependent care services.
In such cases, eligible expenses may include food and lodging
for the caregiver.
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