For detailed information on the DepCare FSA, read the Dependent Care Flexible Spending Account (DepCare FSA) Summary Plan Description or the Health and Dependent Care FSA Plan brochure.

Please note the following:

  • You are responsible for reading the SPD to ensure that you are participating correctly in the DepCare FSA.
  • Dependent care expenses must meet the statutory requirements of IRC §21 and §129.
  • You are responsible for making sure that all expenses submitted for reimbursement are eligible. UC cannot provide tax advice. Consult your tax advisor for the following:
    • If you need advice about whether the DepCare FSA or the dependent care tax credit will be best for you,
    • To find out if a dependent care expense (not listed in the DepCare FSA Summary Plan Description or IRS Publication 503) is eligible or ineligible, or
    • To discuss how DepCare FSA affects your individual tax situation.
  • You will forfeit (i.e. "use it or lose it") any contributions you can't claim for the plan year.
  • Review all options available before enrolling in the DepCare FSA plan including federal tax credit.

For more information about dependent care and eligibility information refer to the IRS Publication 503 Child and Dependent Care Expenses available through the IRS website or calling the IRS toll-free at 1-800-829-1040.