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Dependent Care Account. This account reimburses you for expenses associated. with the care of your children or other dependents while. you (and your spouse) work or attend school full-time. The. maximum annual amount allowed for this plan is $5,000. or $2,500 for married taxpayers filing separate returns.
Ineligible expenses. The following expenses are not eligible for reimbursement under a Dependent Day Care Flexible Spending Account: 1  Day care for a child age 13 or older. 2  Overnight summer camp (cannot prorate for the day portion).3  Kindergarten or school tuition for a child age 5 and older. Remember, you're saving money because no taxes are taken out of your contributions. 2  Pay your dependent day care expenses out of pocket, and then submit the expense to Cigna HealthCare for reimbursement using the Reimbursement Request Form.