IRS form 2441 should be filed with your tax form 1040 when dependent care has been deducted from your pay. The Dependent Care deduction should be shown in box 10 of the W2 form from your employer.
Employer provided dependent care assistance is tax-free only if the following conditions are met:
1. Each individual for whom you receive dependent care assistance is;
a) A dependent under the age of 13 whom you are entitled to claim as a dependent on your tax return, or
b) A spouse or other tax dependent that is physically or mentally incapable of caring for him or herself (special rules apply to certain circumstances where non-custodial parents are entitled to claim the individual as a dependent).
2. The dependent care assistance is provided for the care of a dependent described above or for the related household service and is incurred to enable you to be gainfully employed.
3. If the dependent care services are provided outside your household, they are incurred for the care of a dependent that is described in 1a) above or who regularly spends at least 8 hours per day in your household.
4. If the dependent care is provided by a dependent care center (i.e. a facility that provides care for more than 6 individuals not residing at the facility) the center complies with all applicable state and local laws and regulations.
5. If the service is a camp provided service, the dependent does not stay overnight at the camp.
6. Payment for the services are not made to a child of yours who is under the age of 19 at the end of the year for which the expenses are incurred or to an individual for whom you or your spouse is entitled to a personal tax exemption as a dependent.
7. The reimbursement (or fair market value of the dependent care expenses) are provided for the applicable year and may not exceed the least of the following limits:
a) $5000 ($2500 if you are married and do not file a joint tax return for the year)
b) Your taxable compensation (after any reductions under the 401(k) plan, dependent care assistance plan and medical/dental plans)
c) If you are married, your spouse’s actual deemed earned income.
What if I work part-time?As a rule, you must allocate (divide) expenses between the days you work and the days you don't. However, if you work part-time but are required to pay for dependent care expenses for a specific time frame (including non-working days), you do not have to allocate expenses between days worked and days not worked. Check out these examples:
Allocation required: You work three days a week and chose to put your child in day care five days a week to help you stay gainfully employed. Your cost for the childcare is $50 per day and $250 for the week. Because you work part-time and are not required to pay the full $250 expense, you must allocate your expenses according to your days worked. In this case, your allocated expenses equal $150 ($50 per day for the three days worked). Allocation not required: The facts are the same as above, but in this case, your dependent care provider requires that you pay the full $250 weekly fee no matter how many days of the week that care is given to your child. Here, the full $250 expense may be considered a work-related expense and allocation of the expense based on days work is not required.
等高人回答。
Employer provided dependent care assistance is tax-free only if the following conditions are met:
1. Each individual for whom you receive dependent care assistance is;
a) A dependent under the age of 13 whom you are entitled to claim as a dependent on your tax return, or
b) A spouse or other tax dependent that is physically or mentally incapable of caring for him or herself (special rules apply to certain circumstances where non-custodial parents are entitled to claim the individual as a dependent).
2. The dependent care assistance is provided for the care of a dependent described above or for the related household service and is incurred to enable you to be gainfully employed.
3. If the dependent care services are provided outside your household, they are incurred for the care of a dependent that is described in 1a) above or who regularly spends at least 8 hours per day in your household.
4. If the dependent care is provided by a dependent care center (i.e. a facility that provides care for more than 6 individuals not residing at the facility) the center complies with all applicable state and local laws and regulations.
5. If the service is a camp provided service, the dependent does not stay overnight at the camp.
6. Payment for the services are not made to a child of yours who is under the age of 19 at the end of the year for which the expenses are incurred or to an individual for whom you or your spouse is entitled to a personal tax exemption as a dependent.
7. The reimbursement (or fair market value of the dependent care expenses) are provided for the applicable year and may not exceed the least of the following limits:
a) $5000 ($2500 if you are married and do not file a joint tax return for the year)
b) Your taxable compensation (after any reductions under the 401(k) plan, dependent care assistance plan and medical/dental plans)
c) If you are married, your spouse’s actual deemed earned income.
如果配偶被雇佣，学生也好，上班也好，都可以用这个fsa
但是如果配偶没有被雇佣，那就不能用，因为第二条说了，要证明如果你不把小孩儿送去dc就不能上班这类的事情
不能
☆ 发自 iPhone 华人一网 1.11.08
一个人全职工作，另一个人的兼职工作（但有些具体的要求，可以参考下面），某些条件下可以存足5000.
https://tri-ad.com/Employees_Participants/Dependent_Care/FSA-Dependent-Care-Limit.aspx
What if I work part-time?As a rule, you must allocate (divide) expenses between the days you work and the days you don't. However, if you work part-time but are required to pay for dependent care expenses for a specific time frame (including non-working days), you do not have to allocate expenses between days worked and days not worked. Check out these examples:
Allocation required: You work three days a week and chose to put your child in day care five days a week to help you stay gainfully employed. Your cost for the childcare is $50 per day and $250 for the week. Because you work part-time and are not required to pay the full $250 expense, you must allocate your expenses according to your days worked. In this case, your allocated expenses equal $150 ($50 per day for the three days worked).
Allocation not required: The facts are the same as above, but in this case, your dependent care provider requires that you pay the full $250 weekly fee no matter how many days of the week that care is given to your child. Here, the full $250 expense may be considered a work-related expense and allocation of the expense based on days work is not required.