Here are the IRS's requirements for using your DCFSA 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 DCFSA, 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 DCFSA, they are reimbursable under an HSA.