Benefit Services of Hawaii. – sol(u)tions

Our Products › Dependent Care Expense Account

Reimbursement List

You may choose to reduce your cash salary by the amount which you estimate you will incur for qualified expenses for care of your dependents under the age of 13 (or adults who are physically or mentally unable to care for themselves) in order for you and your spouse to work or attend school on a full-time basis.

Reimbursement per calendar year and plan year may not exceed the least of the following:

  • $5,000
  • $2,500 if you are married but file taxes separately from your spouse
  • Your taxable compensation
  • Your spouse's earned income, if you are married

A form W-10, properly completed by the dependent care provider, must be kept in your file.

Kindergarten tuition will no longer be reimbursed as an eligible dependent care expense due to revised IRS rules.