A Dependent Care FSA covers more than just daycare. Here is every qualified expense, what does not count, and the rules you need to know.
By Drew Chambers, Co-founder SitterSync · Updated April 2026
The IRS defines DCFSA eligible expenses as care for a qualifying person that allows you (and your spouse, if married) to work or actively look for work. Here is what qualifies, broken down by category.
The dependent must be your child under age 13, OR a spouse or dependent of any age who is physically or mentally incapable of self-care and lives with you for more than half the year.
The care must enable you (and your spouse, if married) to work or actively search for work. If one spouse does not work and is not a full-time student or disabled, you generally cannot use the DCFSA.
The care provider cannot be your spouse, the child's parent (if the child is under 13), your dependent, or your child under age 19. You don't need the provider's SSN to get your DCFSA reimbursement, but you will need their name, address, and SSN or TIN at tax time when filing Form 2441 with your tax professional.
The household maximum is $7,500 per year ($3,750 if married filing separately). This is up from $5,000 in prior years.
Babysitting is one of the most common childcare expenses that goes unreimbursed. The care itself clearly qualifies. For DCFSA reimbursement, you need a receipt with the provider's name, address, services rendered, dates, and amounts. The SSN part comes later: you need your sitter's SSN or TIN when your tax professional files Form 2441 at year end, not at the time of reimbursement.
Even so, the overall process stops most people. Tracking receipts across dozens of sessions, submitting claims, and then collecting a sitter's SSN at tax time. Employees know the benefit exists but don't use it because the hassle doesn't feel worth it.
For employers: SitterSync handles babysitter receipts, tax documentation, and DCFSA compliance automatically. When you remove the paperwork barrier, more employees actually use the benefit, which increases your FICA savings. Use our DCFSA calculator to see how much your company saves when participation goes up.
Yes. Babysitting is a qualified DCFSA expense as long as the care is for a child under 13 (or a dependent incapable of self-care) and the care is provided so you can work or look for work. You will need the babysitter's name, address, and taxpayer identification number for reimbursement.
Day camps qualify. Overnight camps do not. The distinction is whether the child comes home each day. Sports clinics, art camps, and academic day programs all count as long as they are daytime only.
Children must be under age 13 at the time the care is provided. There is no age limit for a spouse or dependent who is physically or mentally incapable of self-care and lives with you for more than half the year.
Yes, if the person qualifies as your tax dependent, lives with you for more than half the year, and is physically or mentally incapable of self-care. Adult daycare counts. Nursing home costs do not qualify if the person does not live with you.
No. Tuition for kindergarten and above is not eligible. However, before-school and after-school care programs are eligible, even if they are operated by the school itself.
Expenses incurred before your child's 13th birthday are eligible. Expenses after that birthday are not. Plan your contributions accordingly, especially if the birthday falls early in the year.
Source: IRS Publication 503, Child and Dependent Care Expenses. Rules current as of tax year 2026.