FSAs can also be established to pay for certain expenses to care for dependents while the legal guardian is at work. This includes child care for children under the age of 13 and day care for an individual of any age who is incapable of self-care, lives with the taxpayer for more than one-half of the tax year, and is either the taxpayer's spouse or dependent. The FSA can be used to pay for day camps for an eligible individual but not overnight camps. The FSA cannot be used for long-term care for individuals who live in an outside facility, such as in a nursing home.