The IRS Requires the following conditions to be met to use a Dependent Day Care Account:
- The dependent day care must be necessary to allow you and (if applicable) your spouse to work full-time. If you are married, your spouse must also be employed, attend school full-time, or be incapable of self-care.
- The dependent day care provider must be either a licensed facility, or any other individual not considered your dependent for income tax purposes.
- The dependent receiving day care must be a child under the age of 13 whose principal residence is your home for at least half the year; OR a spouse or other dependent whose principal residence is your home for at least half the year, who does not have income of more than $3,100 for the taxable year, and who is mentally or physically unable to care for themselves.
If you are eligible to utilize the Dependent Day Care Account, you must contribute a minimum of $5 per pay period; with a maximum contribution of $208 per pay period ($4,992 per year). You will be eligible for reimbursement for services ONLY after the service has been rendered, dependent day care bills paid in advance will not be reimbursed. Note that you will only be reimbursed as the money accumulates in your Dependent Day Care Account.
To File a Dependent Day Care Claim complete a Request for Reimbursement. This can be done electronically on the TASC Website, or by printing a personalized form from your account on the website. Be sure to include any necessary documentation and receipts with your submitted form.