Expense

Is It Covered

Additional Information

After-school care or extended day programs (supervised activities for children after the regular school program)

YES

If used to enable the employee and spouse to be gainfully employed. These programs generally are custodial, not educational, in nature. Their primary purpose is to care for children while parents are at work. Educational expenses for tuition, however, are not eligible.

Agency Fee

YES

If it is an expense that must be paid in order to obtain the related care. However, the fee should not be reimbursed until care is provided; fees that are forfeited (e.g., because the employee selects a different provider) should not be reimbursed.

Application Fee

YES

Yes, if it is an expense that must be paid in order to obtain the related care. However, the fee should not be reimbursed until care is provided; fees that are forfeited (e.g., because the employee selects a different provider) should not be reimbursed. .

Assisted Living

See Custodial or elder care expenses.

Au pair

YES

Yes. Amounts paid to an au pair to care for a qualifying individual may qualify as dependent care assistance expenses. In addition, an up-front fee paid to employ the au pair may qualify as a child-care expense if it is an expense that must be paid in order to obtain the related care, but it should not be reimbursed until care is provided.