[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304544-105":53,"doc-detail-304544-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","the-dependent-care-assistance-program-dcap","The Dependent Care Assistance Program (DCAP)","","The Dependent Care Assistance Program (DCAP) lets eligible employees use tax-free dollars to help cover approved dependent care costs incurred while they work. DCAP may provide greater tax savings than the federal child and dependent care credit, with limits on deposits and reimbursement tied to account balances. Participation eligibility depends on employment status, tax filing rules, and dependent qualifications. The program defines reimbursable and ineligible expenses and provides claim submission and rules for status changes, including leave and termination.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/the-dependent-care-assistance-program-dcap/304544/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/the-dependent-care-assistance-program-dcap/304544.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is DCAP and how does it help employees?","Question",{"text":108,"@type":109},"DCAP allows eligible employees to use tax-free dollars to offset approved dependent care costs while they work. It can provide greater tax savings than the federal child and dependent care credit for qualifying participants.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who qualifies as an eligible dependent under DCAP?",{"text":113,"@type":109},"Children under age 13 who are claimable on federal tax returns qualify. Dependents age 13 and over (including a spouse) may qualify if they spend at least eight hours a day in the home, cannot physically or mentally care for themselves, and meet federal dependency claim rules or would qualify except for income limits. Special divorced or separated parent rules apply.",{"name":115,"@type":106,"acceptedAnswer":116},"What expenses are not eligible for reimbursement through DCAP?",{"text":117,"@type":109},"DCAP does not reimburse schooling for first grade or higher, or schooling costs separable from care. It excludes care provided by a spouse, a child under age 19, or individuals you can claim as dependents, and care in full-time residential institutions. It also excludes registration fees and deposits, overnight or specialized camps, care for children age 13 and older, costs incurred outside active work/seeking employment periods, and prepaid expenses before services are rendered, among other items.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304544,1790729417,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","# The Dependent Care Assistance Program (DCAP)\n\nDCAPallows you to use tax-free dollars to help defray the costs of an eligible child oradultdependent care utilized while you are at work.For many employees with children,DCAPoffers a greater tax saving than the federal child and dependent care credit.The tax credit islimited to $2,400 for one dependent and $4,800 for two or more dependents,and you cannotuse the tax credit if you are married and filing separately.DCAPallows you to set aside up to  \n$5,000 tax-free.Consult your tax advisor to see whether DCAP or the federal program is bestforyou.  \nState of Ilinois employees actively at work and receiving a paycheck from which deductionscan be taken are eligible to participate in DCAP.f the employee is married,his/her spousemust also be gainfully employed,afull-time student,disabled and incapable of self-care,orbeseeking employment and have income for the year.  \n## Who Qualifies as a Dependent\n\nChildren underage 13 who you can claim as exemptions on your federal tax return.  \nDependents age 13 and over—including your spouse—who spend eight or morehours aday in your home,are physically or mentally unable to care for themselves,andare eligible to be claimed on your federal tax return orwho could have been claimed iftheir gross income had not exceeded the federal limits for dependency status.  \nSpecial rules apply for divorced or separated parents.Custodial parents who meet certaincriteria may claim DCAP expenses,even if they cannot claim their children as exemptionsNoncustodial parents are ineligible for DCAP.  \n## Deposit Limits and Tax Filing Status\n\nDCAP deposit limits:  \n$20 minimum monthly contribution$416.66maximum monthly contribution(special limits may apply depending onyour tax filing status—see following page).  \nRemember,the maximum reimbursement for DCAP is the amount in your account atthe time you request reimbursement,even if the claim exceeds that amount.  \n## Maximum Contributions by Tax Filing Status\n\n·    Single and head of the household  \n$5,000  \n·    Married and filing jointly  \n$5,000  \n·    Married and filing separately  \n$2,500  \nTotal family contribution if both spouses participate$5,000  \nIf you oryour spouse earn less than $5,000 ayear,your maximum is the lower of the twoincomes.  \nIf your spouse is a full-time student or incapable of self-care,your maximum contribu-tion is $200 per month for one dependent or $400 per month for two or more depen-dents for each month of the plan year during which your spouse was a student or dis-abled.  \nIfyou are hired orexperience an eligible change in status after the beginning of the planyear,your maximum contribution is $416.66 per month for the remainder of the planyear.  \n## Reimbursable Expenses\n\nDCAP can reimburse dependent care expenses incurred while you work.The expenses mustbe allowable by the IRS for dependent care credit.Ifyou claim the expenses under DCAP,youare prohibited from claiming them on your federal taxes.Eligible dependent care expensesmust be incurred during the plan year and are not reimbursable until they have been provided.  \n## Eligible DCAP Expenses\n\n·    Day care costs at centers that comply with applicable state and local laws.  \n·    Nursery school,preschool,and other schooling prior to first grade that cannot be sepa-rated from the cost of care.  \n·    Baby-sitters utilized while you work.  \n·     Before-school and after-school care.  \n·    Adult daycare facilities and adult in-home care.  \n·    Housekeepers who also care for your children.  \n·    Summer day camps.  \n·    Payroll taxes in connection with compensation paid to a service provider.  \n## Ineligible DCAP Expenses\n\n·    Cost of schooling for first grade or higher,or schooling prior to first grade that can beseparated from the cost of care.  \n·    Care provided byyour spouse,your child who is under age 19,or individuals you canclaimas dependents.  \nCare provided in full-time residential institutions.  \nRegistration fees,late fees","cbCaieHSH5kuLJGA","https://ap.wps.com/l/cbCaieHSH5kuLJGA","pdf",229400,"English","# The Dependent Care Assistance Program (DCAP)\n## Who Qualifies as a Dependent\n## Deposit Limits and Tax Filing Status\n## Maximum Contributions by Tax Filing Status\n## Reimbursable Expenses\n## Eligible DCAP Expenses\n## Ineligible DCAP Expenses\n## Claims Submission Procedures\n## Status Changes—Leave of Absence and Termination","[{\"question\":\"What is DCAP and how does it help employees?\",\"answer\":\"DCAP allows eligible employees to use tax-free dollars to offset approved dependent care costs while they work. It can provide greater tax savings than the federal child and dependent care credit for qualifying participants.\"},{\"question\":\"Who qualifies as an eligible dependent under DCAP?\",\"answer\":\"Children under age 13 who are claimable on federal tax returns qualify. Dependents age 13 and over (including a spouse) may qualify if they spend at least eight hours a day in the home, cannot physically or mentally care for themselves, and meet federal dependency claim rules or would qualify except for income limits. Special divorced or separated parent rules apply.\"},{\"question\":\"What expenses are not eligible for reimbursement through DCAP?\",\"answer\":\"DCAP does not reimburse schooling for first grade or higher, or schooling costs separable from care. It excludes care provided by a spouse, a child under age 19, or individuals you can claim as dependents, and care in full-time residential institutions. It also excludes registration fees and deposits, overnight or specialized camps, care for children age 13 and older, costs incurred outside active work/seeking employment periods, and prepaid expenses before services are rendered, among other items.\"}]","The Dependent Care Assistance Program (DCAP) | PDF",1789814615]