Q.- An employee has a babysitter taking care of his 3-year old son while he is at work. The babysitter is going to wash the child’s clothes and make his lunch. Can the employee be reimbursed from his Dependent Day Care FSA for the babysitter’s full salary, or does he have to separate out the time she spends cooking for the child and doing his laundry?
A.- An expense may be reimbursed from a Dependent Day Care FSA only if the expense is for the care of a qualifying individual. The main purpose of the expense must be for the individual’s well-being and protection. It seems like the babysitter is performing minor household services while caring for the child. Those services directly relating to the child do not need to be separated out and may be reimbursed as part of the child’s dependent care expense.
