Employees set aside pre-tax payroll deductions in the account to budget for the daycare expenses of a dependent child under age 13.

Qualified expenses include nannies, babysitters, housekeepers, nurse's fees, and registration fees to a daycare facility. The cost of pre-K or nursery school, before and after school care, and day camp also qualify. To qualify, expenses paid for daycare must allow an employee or the employee's spouse (if they are married) to work or look for employment.

For more information, contact Teresa Harper at 1-800-551-2090 ext. 7417 or by e-mail at teresah@verdeservices.com.