You may reduce your taxable income by the amount you contribute to your DeCAP account for eligible dependent care expenses. These expenses must meet the requirements listed below.

Eligible Employment-Related Dependent Care Expense: A dependent care service that is related to the care of one or more of your dependent(s) (including household services related to such care), and that is performed within or outside your home during the period that you and your spouse are at work or attend school full-time.

Dependent Care Recipient: You may receive benefits for any dependent claimed on your tax return who is:

• Your child (son, daughter, stepson, or stepdaughter) who is under age 13; or
• Physically or mentally incapable of caring for himself/herself and who lives with you for more than half of the year, such as a dependent parent, a handicapped child of any age, or an incapacitated spouse.

Qualifying Caregiver: A person performing eligible employment-related services who is:

• Not your dependent (or anyone you can claim as a dependent);
• Not your spouse; or
• Not your child or your spouse's child unless he/she has attained the age of 19 as of the close of the Plan Year in which the services were provided.

• Comply with all applicable laws and regulations of the state, city, town, or village in which it is located;
• Provide care for more than six individuals (other than individuals who reside at the day care center);
• Receive a fee, payment, or grant for any of the individuals to whom it provides services (regardless of whether such facility is operated for a profit); and
• Not be primarily for the purpose of education.