General Provisions Name of Plan Dependent Care Reimbursement Account Minimum Employee Contribution $100 Annual Maximum Employee Contribution Single or married filing a joint return $5,000 Annual Married filing a separate return $2,500 Annual Claim Deadline 60 days after plan year Eligible Expenses In general, you can use your contributions to help pay for the cost of care for your eligible dependents so that you (or if you're married, you and your spouse) can work. For a complete list of eligible expenses, visit www.irs.ustreas.gov/prod/forms_pubs/pubs/p503toc.htm IRS Restrictions Because of its tax advantages, rules and limitations are clearly defined by the IRS (including eligible expenses). Use it or lose it - carefully estimate the amount you want to contribute. The IRS requires you to forfeit any unused amounts in your account after the claim deadline. The contribution election you make when you enroll generally must stay in effect for the entire calendar year. You cannot increase, decrease or cancel your contributions during the year unless you have a change in family status (e.g., married, divorce, birth or adoption of a child, etc.). Eligible dependents (based on IRS guidelines) Your children to age 13 A spouse or other dependent of any age (such as parent) who is physically or mentally unable to care for himself or herself.