Adjusted Gross Income
Your income amount on your US form 1040 and 1040A income tax form. The line indicating this dollar amount is the last line of the front page.

Benefits Administration Services
An office within the Department of Administrative Services, Human Resources Division, that administers the benefits for state employees.

Dependent Care Expenses Report Form
IRS form 2441 and Schedule B must be completed if you receive benefits from the Dependent Care Spending Account or Child Care Voucher Program. This form must be filed with your federal IRS 1040.

CCV Application Form
Form ADM 4306, which must be completed to apply for the Child Care Voucher Program.

Electronic Funds Transfer
A transfer of money from one institution to another. For example, if you are signed up for Direct Deposit, FBMC electronically transfers the amount of your DCSA reimbursement from the FBMC account to your bank account.

Internal Revenue Code
Collection of federal tax laws which govern business entities' and individuals' taxes. The Internal Revenue Code is a tool used by the Internal Revenue Service when determining income and business taxes.

Qualified Expenses
Expenses paid to an agency or person who provides care for your qualifying dependent(s) while you (and your spouse, if married) work, look for work, or attend school.

Qualifying Dependent
A person who must have care in order for you to be able to work. For example, a qualifying dependent for the DCSA program may be any child under the age of 13; a disabled child of any age who requires care; a parent who lives with you and needs care; or a disabled spouse who needs care. However, a qualifying dependent for the CCV program is limited to children under the age of 13.