Introduction
As a state of Ohio employee, you may be eligible to receive financial assistance for the care of your dependents. It is important that you understand the eligibility requirements, qualifications for children and other dependents, and how to apply for dependent care assistance.

This booklet details two programs: the Dependent Care Spending Account Program and the Child Care Voucher Program, both of which provide financial assistance to state of Ohio employees. Both programs have separate qualifications and benefits, so it is important that you read this information carefully.

This booklet is not intended to completely represent the coverage offered under each program. For additional details refer to:

• your union contract, if you are a bargaining unit employee;

• sections 125 and 129 of the Internal Revenue Code; or

• IRS Publication 503, "Child and Dependent Care Expenses" (PDF file). This is available at your local IRS office.

Please see your personnel officer if you have questions about this booklet or your benefits.