Eligible expenses include day care for your children under age 13 and any necessary care for adults who are your tax dependents. You may contribute up to $5,000 per household per calendar year. IRS rules require you to re-enroll each year during open enrollment.

What expenses are eligible?
In order for an expense to be eligible, there are a few rules that must apply:

• The expense must enable you and your spouse to work, actively look for work, or be a full time student.
• Your dependent must live with you and be 12 years old or younger. A dependent age 13 or older may be eligible if they cannot physically or mentally care for themselves.
• The service provider cannot be a parent of the child, a dependent on your tax return, or your child under the age of 19.
  Assuming the expense meets the above requirements, eligible expenses include, but are not limited to Before and After School Care, Day Care, Preschool, Day Camps and Elder Care.

Remember, the Dependent Care Flexible Spending Account is subject to the IRS “use it or lose it” rule. More information about FSA rules and eligible expenses can be found at www.naviabenefits.com.