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<br />subtract the times during which your dependent will not receive care, such as vacation or sick time, or <br />care that is ineligible, such as after-school sports fees. <br /> <br />Here are examples of the types of expenses that can be reimbursed through the Dependent Care Flexible <br />Spending Account: <br /> <br />· Dependent care services provided in your home, including care provided by a babysitter or <br />housekeeper. The provider may be a relative, provided he or she isn't your child under age 19, <br />your spouse, or any other person whom you claim as a dependent. <br />· Expenses for care provided outside your home, including care provided in a neighbor's home or <br />in an approved day care center, provided your dependent regularly spends at least eight hours a <br />day in your home. (To be eligible under the program, facilities that care for seven or more <br />individuals must comply with all federal, state, and local regulations governing day care centers.) <br />The provider may be a relative, provided he or she isn't your child under age 19, your spouse, or <br />any other person whom you claim as a dependent. <br />· Certain expenses for a full-time, live-in housekeeper provided these services are necessary to run <br />your home for the well-being and protection of your eligible dependent. <br />· Day camp services for children under age 13, which are not primarily educational, but not <br />overnight camp. <br />· Before or after-school care programs for children under age 13. <br />· Day care expenses for your child not yet in the first grade, so long as the expenses are primarily <br />for custodial care and not education. <br /> <br />Expenses Not Covered <br /> <br />Expenses not eligible for reimbursement through the Dependent Care Flexible Spending Account <br />included (but are not limited to): <br /> <br />Payments to a dependent to care for another dependent. <br />Expensesfor food, clothing and entertainment (unless costs are incidental to care). <br />Expenses for overnight camps. <br />Expenses incurred prior to the effective date of your participation. <br />Health care expenses for a dependent <br />Expenses you claim as an after tax credit on your federal income tax return or paid by any <br />other reimbursement plan. <br />Care provided by a round-the-clock nursing home. <br /> <br />The eligible and ineligible expenses listed here are only a guide. You may call the IRS and ask for a copy <br />of Publication Number 503 (or access the IRS web site at http://www.irs.ustreas.gov). <br /> <br />Applying for Reimbursement <br /> <br />Reimbursement from your FSAs is available only after the service is performed and you receive <br />reimbursement from all other sources. When you incur a health care or dependent care expense, you must <br />first pay the provider for the services. Then you can file a claim for reimbursement from the Horace <br />Mann Life Insurance Company. <br /> <br />8 <br />