See the UnitedHealthcare website at www.myuhc.com for current detailed information regarding eligible DCFSA expenses or call UnitedHealthcare customer service toll free at 800 387 7508.
Eligible expenses under the DCFSA are determined according to current Internal Revenue Service guidelines. Generally, amounts you pay for the care of a qualifying dependent so that you (and your spouse, if you are married) can work, look for work or attend school full-time are eligible expenses. Qualifying dependents under the DCFSA include:
- A child younger than the age of 13 who lives with you more than 50% of the year. A non-custodial parent is not eligible even if that parent is responsible for paying child care expenses. The child must be your child, stepchild or eligible foster child.
- Your spouse who is physically or mentally incapable of caring for himself or herself and who resides with you for more than 50% of the year.
- An adult relative (including a child age 13 or over) who is physically or mentally incapable of caring for himself or herself and who resides with you for more than 50% of the year. If the individual is your adult relative, he or she must be able to qualify as your tax dependent except that the individual is not eligible if he or she had too much income, filed a joint return, or you, or your spouse if filing jointly, and could be claimed as a dependent on someone else's tax return. Please consult with a tax advisor for details.
Care may be provided either inside or outside your home, but it may not be provided by anyone considered your dependent for income tax purposes, such as one of your older children. If the care is provided by a facility that cares for more than six individuals, the facility must be licensed and comply with state and local laws. Expenses for care outside your home for any individual age 13 or over are eligible only if the dependent regularly spends at least eight hours each day in your household.
Examples of eligible expenses include:
- Day care center charges, provided that the center complies with appropriate state and local regulations
- Babysitter charges for care inside or outside your home provided the charges allow you and your spouse to work or look for work (you must provide a Social Security number for your sitter to claim reimbursement from the DCFSA)
- Expenses paid to a preschool or kindergarten provided that charges related to education cannot be separated from the charges for the care of a qualifying dependent child
- Charges made by a relative who cares for your dependents, so long as the relative is not your dependent or is not your child under age 19 at the end of the calendar year, even if that child is no longer your dependent
- Charges for care of an elderly or incapacitated dependent, either in your home or outside your home (the dependent must spend at least eight hours each day in your home if you are seeking reimbursement for care provided outside your home)
- Charges for day care at a day camp during school vacations