DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT
Dependent Care FSA for Uniformed Service Members
DCFSA
WHY ENROLL?
WHO IS IT FOR?
WHAT IS A DCFSA?
Keep more of your money in your pocket! Contributions go straight from your paycheck into your DCFSA before taxes are deducted. This reduces the amount of your income subject to taxes.
Enrollment in a DCFSA is open to DoD civilians, regular (active) component service members, and Active Guard Reserve members on Title 10 orders who have dependents with eligible expenses.
A Dependent Care Flexible Spending Account (DCFSA) is a pre-tax account used to pay for eligible dependent care services such as child or adult day care.
Dependent care costs can be high. A DCFSA can help you set aside earnings tax-free to pay for such expenses. Is a DCFSA right for your family?
QUICKLY DETERMINE ELIGIBILITY
COMMON ELIGIBLE EXPENSES
INELIGIBLE EXPENSES
Preschool & After-School Care
You must have an eligible dependent and use eligible dependent care services to allow yourself and your spouse (if applicable) to work, look for work or attend school full-time. Your dependent must be claimed on your tax return for the year you are enrolling in a DCFSA. If your spouse is a full-time student or incapable of self-care, for purposes of DCFSA eligibility, your spouse is considered to have $250 per month in earned income for your first dependent, and $500 per month in earned income if you have two or more dependents.
School tuition expenses (kindergarten and above)
Day Care
Services provided by one of your dependents
Day Camp
ELIGIBLE DEPENDENTS
Night-time babysitting (unless you work nights when the expenses are incurred)
Children under age 13 who are claimed as dependents for tax purposes Spouse or dependent of any age who is physically or mentally incapable of self-care
Overnight camps
Nursing homes, medical care or other residential care centers
DEADLINES
HOW MUCH CAN I CONTRIBUTE? $100-$5,000 Pre-tax Earnings • You may contribute a minimum of $100 and a maximum of $5,000 per household, or up to the amount of your total earnings if you earn less than $5,000 per calendar year into a DCFSA. • However, your marital and tax filing status may impact the amount you are able to contribute.
• You may only enroll in a DCFSA during the Federal Benefits Open Season, typically held mid-November through mid-December each year, or when you have experienced a Qualifying Life Event (QLE) such as the birth or adoption of a child, a divorce, or relocation. • The DCFSA operates on a calendar year basis, starting January 1 and ending December 31. • There is a grace period through March 15 of the following year to incur expenses. Claims can be submitted through April 30 of the following year. • Any funds remaining in a DCFSA after April 30 of the following year are forfeited.
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DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT
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