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The Dependent Care Flexible Spending Account (FSA) allows you to set aside pre-tax dollars to pay for eligible costs of dependent care while you work or look for work. By setting aside pretax money each year, you can reduce your taxable income and cover eligible dependent care expenses.
Participation in the Dependent Care FSA is available to benefits-eligible corporate and retail employees. Interns and visiting researchers are not eligible to participate.
To qualify for reimbursement under the Dependent Care FSA, you and your spouse/domestic partner must both work, or your spouse/domestic partner must be a full-time student or physically or mentally incapable of self-care.
To be eligible for reimbursement, expenses must:
Meet the eligibility criteria defined under the Internal Revenue Code
Be for care inside your home, except for your children aged 12 and under (regardless of the number of hours they spend in your home each day) and other dependents who normally spend at least eight hours in your home each day
Be incurred during the same period in which amounts are credited to your FSA
Examples of eligible expenses include:
Certain expenses for a full-time, live-in housekeeper to take care of your dependent who is aged 12 or under or who is physically or mentally unable to care for themselves
School-related costs for your children who are not yet in kindergarten
Expenses for day camps
Check out Qualified FSA Expenses and IRS publication 502 for details on eligible expenses.
For 2025, the maximum contribution limit for a Dependent Care FSA is $5,000. This IRS maximum is per household, not per employee. Additional limitations may apply, so see the Summary Plan Description for all the details.
You can enroll in the plan during your New Hire enrollment period, during the Open Enrollment period, or upon experiencing a Qualified Status Change. The open enrollment period takes place in the fall each year, typically in the first few weeks of November, prior to Thanksgiving week. The specific dates will be communicated to you each year.
When you enroll in the FSA, you decide how much to contribute for the year, up to the maximum amount. The amount you elect will be deducted on a prorated basis for each pay period throughout the year to fund your account. You must re-enroll during the open enrollment period each year if you want to continue participating in the next plan year.
IMPORTANT: The Dependent Care FSA does not allow for the carryover of funds like the healthcare FSAs.
Be sure to estimate your expenses carefully! You must use all the money in your FSA by December 31 of each year or any remaining balance is forfeited, as required by IRS rules. You have 90 days from the end of the plan year to file claims for reimbursement for services received during the plan year.
You pay for expenses and then seek reimbursement from your FSA. You may receive your reimbursement via direct deposit or check. Go to NetBenefits or download the Fidelity Health® app from the Apple App Store or the Google Play Store to keep track of your eligible expenses, view your account balance, pay providers, and reimburse yourself for eligible expenses.
For more detailed information regarding plan details, check out the Summary Plan Description.
If you need assistance or have any questions, visit NetBenefits or contact Fidelity at 1-888-810-6738.