Short answer: You can use a Dependent Care Account to pay for eligible child or adult care expenses that allow you (and your spouse, if married) to work or look for work.
A Dependent Care Account can be used for care provided to a child under age 13 or to a dependent adult who lives with you and is physically or mentally incapable of self-care.
Eligible expenses generally include day care, preschool, before- and after-school programs, summer day camps, and in-home care such as nannies or babysitters, as long as the caregiver is not your spouse, your tax dependent, or your child under age 19.
The care must be primarily custodial and must enable you (and your spouse, if applicable) to work or actively look for work. The provider must also be properly identified for tax reporting purposes.
Expenses that typically do not qualify include overnight camps, kindergarten or school tuition, tutoring, transportation-only services, and payments made to your spouse or certain family members.
Sources
- IRS, Dependent Care Benefits – Qualified Expenses: https://www.irs.gov/publications/p503
- IRS, FAQs: Dependent Care Flexible Spending Arrangements: https://www.irs.gov/faqs/health-care-related-expenses/flexible-spending-arrangements-fsa
Content history
Originally published: June 16, 2025
Last reviewed: January 26, 2026