Dependent Care FSA

Reimburse yourself for day care, babysitting, or other expenses for dependents.

Your before-tax contributions to the Dependent Care FSA can help you pay for dependent day care expenses that allow you (or you and your spouse or domestic partner) to work. If you’re married and your spouse does not work, you are not eligible for this program—unless your spouse is disabled or is a full-time student.

For the purposes of this plan, the IRS defines eligible dependents as:

  • Your child(ren) under age 13 OR
  • Other dependents (such as a spouse, parent, brother, sister or child over age 13) who spend at least eight hours in your home each day and are incapable of self-care

Generally, you and your spouse can contribute from $240 up to $5,000 annually to the Dependent Care FSA ($2,500 if you are married and file separate tax returns). Your deduction per pay period is based on 24 pay periods for the year. If you join BMC during the year, deductions for your elected contribution amount are divided evenly among the pay periods remaining in the year at the time you enroll.

Dependent care expenses are for services such as professional day care not medical expenses for dependents.

Reimbursable expenses include:

  • Day care expenses
  • In-home services provided by a babysitter, nursing aid or attendant
  • Services provided by a housekeeper or maid, if that person is responsible for the care of an eligible dependent during the day
  • Services provided by a licensed day care facility for children or adults
  • Care provided outside your home

Expenses incurred for dependent day care while the employee is on an unpaid leave and expenses for overnight camp are ineligible for FSA reimbursement.

Special Note: When you request reimbursement from your Dependent Care FSA and when you file your federal income tax return, you will need to provide your caregiver’s Social Security or tax identification number.

How to Use Your Dependent Care FSA

It’s important that you carefully estimate your anticipated dependent care expenses so that you can elect the most appropriate level of annual contributions. In compliance with the Internal Revenue Service Code, any money in your Dependent Care FSA not used by the end of the year (December 31) can’t be returned to you or “carried over” to the following plan year.

Employee Only
Employee + Spouse/Domestic Partner
Employee + Child(ren)
Employee + Family

Dependent Care FSA Details