DCFSA Eligible Expenses List
What a Dependent Care FSA actually covers in 2026, in plain English. Babysitters, nannies, daycare, preschool, day camps, and adult dependent care, with the IRS rules that decide each one.
Quick answer
A DCFSA covers work-related care for a child under 13 or a dependent incapable of self-care.
Per IRS Publication 503 and IRC Section 129, eligible expenses must let you and your spouse work, look for work, or attend school full time. The 2026 cap is $7,500 per household.
The complete eligible expenses list
Every category below is DCFSA eligible under IRS rules. We mark which ones SitterSync supports today, because we are honest about scope: SitterSync handles bookings, payments, and receipts for babysitters and similar in-network caregivers. Daycare, preschool, and centers run their own billing.
Babysitter (in-home)
SitterSync supportedPer-booking or recurring sitters watching your child during work or school hours. Must be 19+ by year end or a non-dependent.
Nanny (full or part time)
SitterSync supportedRegular in-home caregiver. Triggers household-employer rules at $2,800+/year in 2026.
Au pair
Not in SitterSync scopeStipend, agency fees, and program costs are eligible to the extent they cover childcare.
Licensed daycare center
Not in SitterSync scopeTuition and registration fees for centers caring for 6+ children must comply with state regulations.
Family daycare / in-home daycare
Not in SitterSync scopeState-licensed family providers caring for small groups in their home.
Preschool / nursery school
Not in SitterSync scopeTuition for pre-K programs is eligible. Once the child enters kindergarten, tuition stops being eligible.
Before-school and after-school care
Not in SitterSync scopePrograms that bookend the school day. Eligible through age 12.
Summer day camp
Not in SitterSync scopeSpecialty or general day camps for kids under 13. Sports, art, and STEM camps all qualify if the child returns home each night.
Backup or emergency care
SitterSync supportedLast-minute care when your primary arrangement falls through. Often paid through a babysitter or nanny.
Adult dependent care
Not in SitterSync scopeCare for an adult dependent (often an aging parent) incapable of self-care. Includes adult day programs and in-home aides.
Sick child care
SitterSync supportedSpecialized care for mildly ill children when daycare excludes them. Eligible during your work hours.
Transportation by the caregiver
SitterSync supportedIf your caregiver transports your child to or from care as part of their job, the cost is eligible. Your own commute is not.
SitterSync only handles booking and payment with caregivers your family has invited or connected with through real-life Community Groups. We are not a marketplace and we do not vet caregivers. Daycare centers, preschools, and camps stay with their existing billing systems, you simply submit those receipts to your DCFSA administrator the usual way.
What a DCFSA does not cover
These are the most common rejected claims. If your expense lives on this list, look at a Health FSA, HSA, or Lifestyle Spending Account instead.
- Kindergarten and grade school tuition
- Overnight camps (any portion)
- Tutoring and academic enrichment
- Music lessons, sports leagues, extracurriculars
- Babysitting for date night or personal errands
- Care provided by your spouse or the child's other parent
- Care provided by your own dependent (under 19 unless emancipated)
- Diapers, food, supplies, or other non-care expenses
- Medical expenses (use a Health FSA or HSA instead)
The four rules every DCFSA expense must pass
Work-related
Care must let you (and your spouse) work, look for work, or attend school full time.
Qualifying dependent
Child under 13, or a spouse or dependent of any age physically or mentally incapable of self-care.
Eligible caregiver
Anyone except your spouse, the child's other parent, or your own dependent under 19.
Documented
Caregiver name, address, tax ID, dates, amounts, and dependent's name on every receipt.
DCFSA eligible expenses FAQs
The questions families and HR teams ask most.
Related DCFSA guides
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