Are summer camps eligible for dependent care?
As long as the child is under 13 years old, and the camp is a day camp, then yes — the expense will qualify.
As long as the child is under 13 years old, and the camp is a day camp, then yes — the expense will qualify. However, overnight camps do not qualify as an eligible expense.
How it works
Enrolling in a dependent care Flexible Spending Account (FSA) means the employee can use pre-tax dollars to pay for any child care expenses that allow the employee to go to work, like:
- Daycare
- Nanny
- Babysitting
- Before and after-school care
- Summer day camp
The maximum contribution for a dependent care FSA) is set at $5,000 for qualifying individuals who are: a) single, b) head of household, c) married and filing a joint return. The maximum is set at only $2,500 for those who are married and filing separately.
Age limits apply
Running on the theory that teenagers don’t need supervision to allow their parents to go to work, the legislation imposes an age limit on the children that qualify for dependent care. In the context of a summer camp, expenses must relate to dependent children under the age of 13 who live with the employee for more than half the year. Older children may qualify if they are physically or mentally incapable of self-care.
If the parents are divorced, a child is a qualified dependent of the “custodial parent,” that is, the parent who has been given legal control of the child by the court.
Helpful links
Connexis: Dependent Care FSA Guidelines – This resource gives an overview of dependent care FSA rules.
