Dependent Care Reimbursement Account Plan Year - 2015-2016

Sep 19, 2026

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Dependent Care Reimbursement Account plan year runs April 1, 2015 to March 31, 2016. It allows eligible employees to pay day care expenses for qualifying dependents using tax-free dollars, with an annual maximum up to $5,000 (or $2,500 for married separate filers). The document defines eligible dependents, eligible employment-related care expenses, and explicitly lists non-eligible expenses such as kindergarten, non-working days, transportation/books, and overnight camps. It also explains how reimbursement works via a claim form and compares using the account versus claiming the dependent care tax credit.

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Dependent Care Reimbursement Account Overview

Plan Year and Contribution Limits

Eligible Dependent

Eligible Dependent Care Expenses

Expenses Not Eligible for Reimbursement

Annual Maximum Rules

Using the Account vs. Filing for a Tax Credit

How to Obtain a Reimbursement

Flexible Beneﬁt Administrators Dependent Care Reimbursement Account Plan Year: April 1, 2015-March 31, 2016 • Dependent Care Reimbursement Account Maximum: $5,000 • Dependent Care Reimbursement Account Minimum: $0 • Debit card CAN be used with the Dependent Care account The Dependent Care Reimbursement Account allows you to pay for day care expenses for your dependents with tax-free dollars. ELIGIBLE DEPENDENT • A child under 13 who qualiﬁes as a dependent on your Federal Income Taxes • Any other dependents, including a disabled spouse, disabled children over age 13 and elderly parents , who depend on you for ﬁnancial support, qualify as dependents for tax purposes, and are incapable of self care • Please refer to “Rules and Regulations: Eligible Dependents” for the latest deﬁnition of a dependent, as revised under Section 152 of the Code by the Working Families Tax Relief Act of 2005 (WFTRA) ELIGIBLE DEPENDENT CARE EXPENSES For dependent care expenses to be eligible for reimbursement, you must be working during the time your eligible dependents are receiving care. If you are married, your spouse must be: • Working at the time the day care services are provided; • A full-time student for at least ﬁve months during the year; or • Mentally or physically disabled and unable to provide care for him or herself EXPENSES FOR KINDERGARTEN are not eligible for reimbursement since they are generally for education, and not for custodial care. In order for an expense to be eligible for reimbursement from the Dependent Care Reimbursement Account, the primary purpose for the care of the qualifying individual must be to assure the individual’s well-being and protection. Dependent care must still be primarily for custodial care, not education, in order to qualify as an eligible employment-related expense from the Dependent Care Reimbursement Account. EXAMPLES OF DEPENDENT CARE EXPENSES • Babysitters or Nannies that claim the child care as income on their taxes • Licensed day care centers • Private Preschool • Before and after school care • Day care for an elderly or disabled dependent EXPENSES THAT WOULD NOT BE ELIGIBLE THROUGH THE DEPENDENT CARE ACCOUNT • Kindergarten (kindergarten & above is considered an educational expense) • Days you or your spouse are not working including sick leave, vacation days, and maternity leave • Transportation, books, clothing, or entertainment ( Note: These expenses will be covered if provided by the nursery school or day care center as part of its preschool care services. If these types of expenses are billed separately, they are not an eligible expense. ) • Care provider may not be a child of yours under the age of 19 or anyone you claim as a dependent for federal income tax purposes. • Babysitting for social events • OVERNIGHT CAMP: Overnight camp is not an eligible expense, only DAY CAMPS are eligible. Remember that this account is set-up so that you and your spouse are able to go to work and Overnight camp is 24-hour care. ANNUAL MAXIMUM FOR THE DEPENDENT CARE REIMBURSEMENT ACCOUNT Must Not Exceed The Lesser Of: • $5,000 for one or more children ($2,500 if you are a married individual ﬁling a separate tax return); • Your wages or salary for the Plan Year; or • The wages or salary of your spouse If your spouse is either a full time student or is incapable of taking care of himself or herself then he or she is deemed to have monthly earnings of $250 if there is one (1) child or dependent, and $500 if there are two (2) or more children or dependents. USING THE DEPENDENT CARE REIMBURSEMENT ACCOUNT VERSUS FILING FOR A TAX CREDIT ON YOUR TAXES Under current IRS regulations, you may be eligible to receive a tax credit for dependent care costs. You may claim a credit for dependent care, up to $3,000 for one child and $6,000 for two or more children, on your income taxes through the child care tax credit. However, through the Dependent Ca

FAQs

What is the Plan Year for the Dependent Care Reimbursement Account?

The Plan Year is April 1, 2015 to March 31, 2016.

What is the annual maximum you can set aside in the Dependent Care Reimbursement Account?

It must not exceed the lesser of $5,000 for one or more children ($2,500 for married separate tax returns), your wages or salary for the Plan Year, or your spouse’s wages or salary.

Which dependent care expenses are not eligible for reimbursement?

Non-eligible expenses include kindergarten (and above), days when you or your spouse are not working (such as sick leave, vacation, or maternity leave), and expenses like transportation, books, clothing, or entertainment; overnight camp is also not eligible—only day camps are.

Sep 19, 2026

Upload by Connor