Dependent Care Expenses

Eligible Expenses

A licensed child or adult daycare facility
In-home dependent care
Daycare provided by nondependent relative over 19 years of age
Dependent care in someone else's home
Nursery or pre-school
Before/after school care
Summer day camp
A caregiver's wages and employers taxes

Ineligible Expenses

Babysitting that is not work-related
Daycare provided by dependent relative under 19 years of age
Long term care services
Overnight camp