Flexible Spending Accounts
Dependent Care Spending Account

The Dependent Care Spending Account lets you use pre-tax dollars to reimburse yourself for the cost of eligible child or dependent care expenses that are necessary for you - or, if you are married, you and your spouse - to work or to attend school full-time. With a Dependent Care Spending Account, you can set aside from $50 to $5,000 annually on a pre-tax basis to cover dependent care expenses for the year. (The annual amount reimbursed cannot exceed the earned income of the lower-paid spouse or $5,000, whichever is less. If married and filing separate tax returns, it cannot exceed $2,500.) To be eligible to use this account, you must be at work during the time your eligible dependents are receiving care.

You qualify to use a Dependent Care Spending Account if:

• You are a single parent
• You have a working spouse
• Your spouse is a full-time student for at least five months during the year while you are working
• Your spouse is disabled and unable to provide for his or her own care

Eligible dependents include:

• Your children up to age 13 whom you claim as dependents for tax purposes
• Adult dependents who normally spend at least eight hours in your home each day and are not able to care for themselves because of disability.

A complete list of reimbursable expenses is available in IRS Publication 503, "Child and Dependent Care Expenses." Please review this list before you decide to elect a Dependent Care Spending Account. Also, when making your election be sure to consider your back-up day care usage. Publication 503 is available from your nearest IRS office or by calling the IRS at 1-800-829-3676. You also may obtain a copy online by accessing http://www.irs.gov. If you have any questions regarding the eligibility of an expense, call ASI at 1-800-659-3035.

Disclaimer: Brandywine Benefits Online provides only an overview of your benefits from Brandywine School District and The State of Delaware. Brandywine School District and The State of Delaware reserve the right to amend or to terminate any benefit plan at any time, with or without notice. Review more important legal information about your benefits plans.

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