You are eligible for the Dependent Care Spending Account Program if:

• you are a permanent full-time or permanent part-time state employee; and

• you work in an agency that offers the program; and

• you have qualifying dependents.

Qualifying Dependents
A qualifying dependent for the Dependent Care Spending Account could be any person who lives in your home for whom you must pay a provider in order for you to work. Qualifying dependents may be:

• a parent;
• a disabled dependent; or
• any child under the age of 13.

If you are divorced or legally separated and the dependent lives with you, you are entitled to claim work-related dependent care expenses. This is true even if you are not entitled to claim the tax exemption credit for your dependent due to a divorce agreement.

Qualified Expenses
Qualified expenses are expenses for the care of qualifying dependents so you (and your spouse, if you are married) can work, look for work, or attend school.

Qualified expenses include those paid to:

• a licensed day care center for either children or adults;

• a school or YMCA latch-key program;

• a neighbor who cares for your children before or after school;

• an individual who provides care in his/her home; or

• an individual who provides care in your home, such as:
  • a live-in nanny,

  • a Licensed Practical Nurse (LPN) or assisted-care provider for an adult, or

  • a neighborhood teenager who baby-sits if you have to work on the weekend, at night or after school.

Qualified expenses do not include expenses paid to the following providers:

• Your dependent child under the age of 19

• An overnight camp

Information about qualified expenses is outlined in IRS Publication 503, "Child and Dependent Care Expenses" (PDF file). This is available at your local IRS office.