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Using a DCAP for an Adult Dependent

In addition to children, a DCAP also lets you use pre-tax dollars to pay for your adult dependent's care and other expenses necessary for you to work.

Here are the IRS's requirements for using your DCAP to reimburse yourself for expenses for an adult dependent.

  • The dependent must be your legal tax dependent
  • The dependent receiving care must be unable to care for themselves due to a physical or mental disability. A letter of medical necessity from a qualified medical professional is required.
  • The dependent lives in the account holder’s home more than 8 hours a day
  • Care must be provided by an individual with a federal tax ID or a Social Security Number

What expenses can be reimbursed?

With a DCAP, you can reimburse the cost of caring for your adult dependent while you’re at work. Examples of eligible expenses:

  • Fees associated with hiring a personal care attendant or home health aide who helps with tasks like bathing, dressing, meals and transportation
  • Costs for an adult day care facility or similar program

Examples of non-eligible expenses:

  • Assisted living facility
  • Nursing home
  • Transportation, activity fees, meals and food items

While long-term care costs like an assisted living or nursing facility are not eligible under DCAP, they are reimbursable under an HSA.