The Dependent Care Voucher program will reimburse eligible university faculty and staff up to $5,000 per calendar year to help cover dependent care expenses that are necessary to enable you to work.
Full-time faculty and staff who are fully-benefited, have completed their 120-day probationary period, and have a net taxable income of less than $50,000 may be eligible for the Dependent Care Voucher program. Non-benefited temporary, limited, part-time, casual employees, and students are not eligible.
The Voucher program can only reimburse for costs for care during the hours you work. Your spouse/partner must be employed, or provide proof of enrollment in school, or have documentation that a disabling condition prevents full-time caregiving.
"Dependents" are defined as anyone for whom you provide more than 50% of the financial support for the year, as defined in Section 152 of the Internal Revenue Code, and who resides in your home at least one-half of the taxable year. The dependent should be listed on your federal income tax return for the previous year.
Expenses for the following dependents are eligible for reimbursement:
- Children through the age of five (children ages six and up are ineligible, unless they meeting the criteria in the following bullet)
- Any dependent (including your spouse or parent) who is physically or mentally incapable of caring for himself or herself
Based on taxable income as federally defined:
|Taxable Income Range||Award Level|
|Less than $40,000||Maximum 40% of cost for care|
|$40,001 to $49,999||Maximum 20% of cost for care|
Maximum Annual Benefit
The maximum dependent care benefit from the university is $5,000 annually. Five thousand dollars ($5,000) is the combined total amount allowed by the Internal Revenue Service (IRS) per family, per calendar year for employer sponsored dependent care assistance. Employees who have enrolled for the maximum in their Dependent Care Flexible Spending Account (FSA) are not eligible for the Dependent Care Voucher program. The combination of benefits from the Voucher program, dependent care FSA, and Backup Care program cannot exceed $5,000 per year. If you use more than one program to help with dependent care costs, you should plan carefully. You are responsible for making sure that your dependent care benefits do not exceed $5,000. If you have questions email or call 443-997-7000.