Q.- A teacher wants to enroll his child in summer day camp. I understand that summer camp is typically an expense that may be reimbursed from a Dependent Care FSA. Can a teacher who is home during the summer submit the expense for summer camp for reimbursement from his Dependent Care FSA?
A.- Probably not. In order for an expense to be reimbursed from a Dependent Care FSA, the employee must incur the expense to enable the employee and the employee's spouse to be gainfully employed. Whether the expense enables the employee to be gainfully employed is a facts and circumstances test. Expenses are not employment related just because they are incurred while a person is working. The expenses must actually enable the individual to be gainfully employed.
The teacher in this case does not need the summer camp care in order for the teacher to work. Since he is home during the summer months, the day camp is not required in order for the employee to be gainfully employed. If, perhaps, the teacher is taking courses related to his job over the summer and needs the day care in order to be available to take those courses, the summer camp could potentially be reimbursable.