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Dependent Care Reimbursement Account

Carnegie Mellon allows full-time benefits-eligible faculty and staff to put aside money from their pay on a pre-tax basis, to cover anticipated expenses for dependent child and adult care. Expenses may be incurred by you or your spouse for eligible adult or child dependents. Employee Benefit Data Services (EBDS) is the administrator of our DCRAs. See the Eligible Expenses Summary for DCRAs (.pdf) to determine the appropriate contribution amount for your cicumstances.

Dependent Care Reimbursement Account Basics

Amount You Can Deposit	Eligible Expenses	How to Enroll / How it Works
Up to $5,000 per year; minimum is $25/month - limited by subsidies received through the Cyert Center or elsewhere	Qualified child/adult care expenses for children under age 13 or for other dependents who are disabled and incapable of caring for themselves. For a complete list of eligible dependent care expenses, see IRS publication #503 (.pdf).	Select your annual contribution amount during Open Enrollment. Throughout the year, you contribute to your account(s) on a pre-tax basis, and reimburse yourself with this money. You will need to file claims to EBDS. If you request reimbursement for more than your DCRA account balance, payment will be held until your account reaches that balance. Use it or lose it. Any unused money remaining in your account after the plan year ends will be forfeited. Flexible Spending Accounts Overview (.pdf)

Eligibility

The Dependent Care Reimbursement Account are available to full-time, benefits-eligible faculty, staff and CPA. It may be used to pay for expenses incurred by the employee for his/her dependents. However, the law only permits you to reimburse claims incurred by someone who is listed as your dependent for federal tax purposes. The children of one's domestic partner does not meet the IRS dependent definition unless you have legally adopted or become the legal guardian of those children.

Expenses must be incurred during the plan year: January 1 - December 31. (There is no grace period into the following calendar year for DCRA claims.)

If you initiate a reimbursement account mid-year, or increase the amount of your contributions due to a life change, you can only use the additional contributions to reimburse you for expenses incurred AFTER the event. If you are a new employee, expenses must be incurred from your benefit effective date through the remainder of the plan year.

The amount you elect to contribute will be taken from your pay in equal amounts each pay period. You may elect to contribute to the account on a nine-month basis (January - May and September - December) or on a 12-month basis. If your appointment is for nine-months only, you must make your contributions on a nine-month basis.

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For more information:

• Flexible Spending Accounts Overview (.pdf)
• EBDS's Health Care and Dependent Care Account FAQs (.pdf)
• Summary of Eligible Expenses for Flexible Spending Accounts (.pdf)
• Dependent Care Reimbursement IRS Publication #503 (.pdf)
• Child Care Benefits - Tax Implications (.pdf)
• Quick Reference Guide for Submitting HCFSA Claims (including Orthodontia)

© Carnegie Mellon Human Resources 2004