Expense

Is It Covered

Additional Information

Educational expenses-first grade and above

NO

Educational expenses for a child in first or higher grades are not considered expenses for care.

Educational expenses-kindergarten

NO

Such expenses are primarily educational in nature, regardless of half-or full-day, private or public school, state-mandated or voluntary.

Educational expenses-pre-kindergarten/nursery school/pre-K

YES

If the primary purpose of the expense is to care for the child so that the parent can work. Most nursery schools, even Montessori, are custodial in nature.

Elder care

YES

Only if (1) such expenses are not attributable to medical services; (2) the elderly person is a spouse or qualifying relative who is a qualifying individual; and (3) in the case of services provided outside the employee’s household, the person still regularly spends at least eight hours each day in the employee’s household. Elder day care will often qualify, but around-the-clock care in a nursing home will not. See Custodial care.

Extended day care

YES

See After-school care and Before-school care.

Entertainment

NO

No, if charged separately from dependent care expense. Small amounts may be eligible if incident to and inseparable from the cost of care for the qualifying individual.