You may be reimbursed for dependent care if you meet the following conditions:

• The expenses must for services rendered after the date of this election and prior to the end of the plan year.

• The individuals for whom you incur the expense must be

  • a dependent under the age of 13 whom you are entitled to claim on your federal income tax.

  • a spouse or other tax dependent (child over the age of 13 or a parent) who is physically or mentally unable to care for themselves.

• The expenses are incurred in your home to enable you to be gainfully employed.

• The expenses are incurred for services outside your home.

• The expenses are incurred for a dependent care facility.

• Expenses paid for a pre-school used in lieu of day care for a young child.

• Expenses paid for a day camp used in lieu of day care.

• Expenses paid for after school care.

Are there limitations?

• Expenses may not be paid to a child of yours who is under 19 years of age.
• Expenses may not be paid to your spouse.
• Expenses may not be paid to a private kindergarten or first grade and above.
• Expenses may not be paid to overnight camps.

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