Citi Benefits Handbook
Rules and Features
Examples of Eligible Dependent Day Care Expenses
  • Care at a licensed nursery school, day camp (including specialty camps), or day care center; the facility must comply with state and local regulations, serve more than six individuals, and receive fees for services;
  • Services from individuals who provide dependent day care inside or outside your home, unless the provider is your spouse, your own child under age 19, or any other dependent (these individuals must provide their Social Security numbers to you);
  • After-school care for children under age 13;
  • Household services related to the care of an elderly or disabled adult who lives with you;
  • A care provider's expenses for the transportation between your house and the place that provides day care services;
  • Your portion of FICA and other taxes that you pay for a care provider; and
  • Any other services that qualify as dependent day care under IRS rules.
Examples of Ineligible Dependent Day Care Expenses
  • Expenses for food, clothing, or education;
  • Your expenses for transportation between your house and the place that provides day care services;
  • Expenses for dependent day care when either you or your spouse is not working;
  • Charges for convalescent or nursing home care for a parent or disabled spouse;
  • Overnight camp expenses;
  • Expenses for dependent day care that enables you or your spouse to do volunteer work;
  • Payments made to your spouse, your own child under age 19, or any other dependent; and
  • Expenses for which you take the federal child care tax credit.
For More Information
For more information about eligible dependents and expenses, see IRS Publication 503: Child and Dependent Care Expenses at www.irs.gov or contact your tax adviser. You also can call the IRS at 1 (800) 829-1040.
Note: The IRS publication is a guideline for use in preparing tax returns; it is not a description of the Citi Plan.