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| Dependent Care Flexible Spending Account |
| The Dependent Care Flexible Spending Account reimburses you for expenses associated with the care of a dependent while you and/or your spouse work or attend school. You may contribute up to $5,000 a year to this account. If you are married and file income taxes separately, your contributions to the Dependent Care Account are limited to $2,500 annually. |
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| If you are married and file income tax jointly, the total amount both you and your spouse can contribute combined to a Dependent Care account is $5,000, under IRS rules. |
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| Your eligible dependents include: |
- Your dependent children under age 13
- Your spouse who is physically or mentally unable to care for himself or herself
- Other dependents (such as elderly parents) who are physically or mentally unable to care for themselves
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| Eligible Dependent Care expenses include: |
- Day care provided in a home, day care center or preschool, subject to certain legal requirements
- Adult day care facility
- Before- and after-school expenses through grade school for children under age 13
- Nanny or au pair
- Care for children when they’re sick and you’re at work
- Summer day camp
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| Dependent Care expenses must be incurred during your participation in the plan and cannot be paid in advance or with funds not yet contributed to your account. |
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