Eligible Dependent (Day) Care Expenses

Generally, any dependent care expense that the IRS allows as a deduction on income tax returns is eligible for reimbursement, provided it is not reimbursed from any other source. This includes expenses incurred for anyone a participant is entitled to claim as a dependent on his or her tax return, regardless of whether that dependent is covered under SAIC's medical, dental or vision plans. Please note that expenses for registered domestic partners and dependent children of registered domestic partners are not eligible for reimbursement under the Dependent (Day) Care Flexible Spending Account.

Below are examples of eligible dependent care expenses. This list is meant to provide only a summary of eligible expenses.

• Care at a licensed nursery school, day camp, or day care center;
• Services from individuals who provide dependent care in or outside a participant's home, unless the provider is the participant's spouse, own child under age 19, or any other dependent;
• After-school care for children under age 13;
• Household services related to the care of an elderly or disabled adult who lives with a participant; and
• Any other services that qualify as dependent care expenses under IRS regulations.