Q.- An employee is having his daughter take online tutoring in the afternoon. He says that she is online so he is able to work. Is this expense eligible for reimbursement from his Dependent Day Care FSA?
A.- No. Under IRS rules, amounts paid for education are not considered to be for the care of a child. This is the case even if an employee would otherwise have had to obtain custodial care for the child in order to work during the time period. Expenses for tutoring services are educational and are not eligible for reimbursement. See Treasury Regulation section 1.21-1.