The nurse is responsible for the medical and emotional well-being of her patients. According to the Joint Commission, homebound patients are prone to depression and feelings of isolation, but home care nurses counteract these emotional pitfalls by providing companionship.
The dependent care spending account maximum is set by statute and is not subject to inflation-related adjustments. Consequently, the 2016 dependent care spending account maximum continues to be limited to the smallest of the following amounts: $5,000 if the employee is married and filing a joint return or if the employee is a single parent ($2,500 if the employee is married but filing separately);
For work-related dependent care expenses, the tax credit amount is determined by applying a percentage to your total dependent care expenses. According to current tax structure, generally the tax credit is more beneficial than a dependent care spending account if your family income is under $25,000. Keep in mind that contributions for an FSA are taken out of your pay before taxes are applied, thus reducing your gross salary and your taxable income.