Hughston Medcom Plan Materials

Dependent Care Assistance

What is Dependent Care Assistance?

A Dependent Care Assistance Plan (DCAP) is a tax-exempt benefit you can use to pay your out-of-pocket expenses for the custodial care of dependents claimed on your federal income tax return. Your account in the Plan is funded by tax-free dollars that you set aside from your paycheck to use as payment for eligible day care type services.

Your MasterCard© Debit Card

Once enrolled, you will receive a MasterCard® directly linked to your DCAP account to conveniently pay for your eligible dependent day care expenses. • You can use your debit card if the day care provider accepts MasterCard®. If not, you must pay the day care provider by other means a nd t h e n submit a manual claim to get reimbursed. • Manual claims are given priority and are paid within three (3) days of receipt. • Your debit card cannot be used at ATM machines. • You may not use your debit card when you are on a Leave of Absence or if you terminate employment. • If you do not repay ineligible expenses, your debit card will be deactivated. • Dependent care claim payment amounts are limited by your available account balance accumulated through payroll deductions. • The funds available are not interchangeable between DCAP and Health FSA accounts. • Merchant credit card terminals may not be coded as a day care provider which will result in card failures. Should you experience this, please contact our Customer Care Center to perform an override.

General Information

• The most you can set aside tax-free into your DCAP account is $5,000 per calendar year ($2,500 if married, filing a separate tax return). • You cannot be reimbursed for day care expenses that exceed the available balance that has accumulated through payroll deductions. • Day care expenses paid by you to any individual over 19 years old can be reimbursed. They must have a Social Security Number and make tax filings. For example, a nanny, relative, or neighbor is an eligible provider if that person is not someone you also claim as a dependent on your own tax filings. • Always contact Medcom to confirm what expenses are eligible if you are uncertain. • Your DCAP election amount may not be changed unless you have a qualified “family status change.” • Any unused funds in your DCAP account when the Plan Year ends may be used up to 2 ½ months following the end of the Plan Year. Any unused funds after the grace period and claims run-out period end will be forfeited

Eligible Expenses

Eligible Tax Dependents

Ineligible Expenses

• Children ages 12 and under (including stepchildren, grandchildren, adopted or foster children, and children related to you who are eligible for a tax exemption on your federal tax return). • Tax dependents residing with you and incapable of self-care (this could include your spouse, a child aged 13 and over, and elderly parents).

• Medical care • Food • Overnight camps

• Before and after school custodial care • Day camps • Licensed daycare centers

• Day care or babysitting incurred after your work hours • Day care expenses that have not been actually incurred • Day care expenses for children 13 or older • Late fees assessed by the provider for making late payments

www.medcombenefits.com

Contact

MedcomReceipts@medcombenefits.com

(800) 523-7542, option 1

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