Dependent Care Reimbursement
Under current Internal Revenue Service rules, a married employee with a working spouse or a single parent may allocate up to $5000 in pretax dollars to a dependent care account. This amount is limited to $2500 in the case of a separate return filed by a married individual.
Expenses payable through the account are those incurred in order to permit the individual (and, if married, the spouse) to work. Dependents who qualify include children, under age 13, and any other dependent who is physically or mentally incapable of self-support and who is claimed as a dependent on the employee's federal tax return. Reimbursable expenses include care provided inside or outside the dependent's home, day care centers that meet state licensing requirements, and pre-school tuition. Paid receipts and/or any other required claims substantiation must be submitted to the Payroll Section of the Controller's Office with proper reimbursement form. This form may be obtained in the Benefits Section of the Human Resource Office or the Payroll Section of the Controller's Office. You can also click here to download the Dependent Care Reimbursement Claim Form.
To qualify for dependent care reimbursement, an expense must meet the following requirements:
- The expense must be for a qualified dependent
- The expense must be for a qualified dependent care expense
- The expense must occur during the Plan year
NOTE: YOU CANNOT CLAIM ANY EXPENSE PAID TO A DEPENDENT FOR THE CARE OF ANOTHER DEPENDENT.
For more information contact the Payroll Office at (985) 549-2305.