1. You can use a Dependent Care Spending Account only to pay for dependent day care so that you and your spouse are able to work. Your day care services can take place either inside or outside your home. If you are married, your spouse must also work, go to school full time, or be incapable of self-care for you to have eligible expenses that can be reimbursed under this Plan.
   
2. Only expenses to care for dependents under the age of thirteen or to care for dependents who are mentally or physically incapable of self-care are eligible for reimbursement from this Plan.
   
3. Your Maximum Contribution Amount cannot be more than the smaller of (a) or (b):
   
   a. Your income or your spouse's income, whichever is smaller. If your spouse is a full-time student or incapable of self-care, your spouse is considered to earn: $2400 per year if you have (1) dependent, or $4800 per year if you have (2) or more dependents.
   
   b. $5000 per year if your tax filing status is "married filing jointly" or "single head of household" or $2500 per year if your tax filing status is "married filing separately."
   
4. You cannot claim expenses if the service provider is your child or stepchild and is under age 19, or if you claim the service provider as a dependent for Federal Income Tax purposes.
   
5. To receive reimbursement, you must submit either itemized bills from the provider of qualifying expenses including the provider’s taxpayer ID number, dates of service, and amount due, OR have the provider complete the statement located on the dependent care claim form.
   
6. Remember to keep all original supporting documentation for your tax records.
   
7. The maximum amount you can be reimbursed during the time you are covered in the Plan Year cannot exceed the salary reduction amounts you have elected and made under the Dependent Care Assistance Plan less any previous reimbursements paid.

Note: For a complete listing of eligible expenses and providers, review the IRS Publication 503 available at your local IRS office or at the IRS web site at http://www.irs.gov/pub/irs-pdf/p503.pdf.