Which expenses are eligible? To qualify, expenses must be related to the care of a dependent child (under age 13, or any age with special needs) or dependent adult, and must enable you to work or attend school full-time. For a complete list of restrictions and quali昀椀ed expenses, refer to IRS Publication 503: Child and Dependent Care Expenses. Expenses that may DAYCARE ADULT DAY PROGRAMS qualify include: AFTER-SCHOOL CARE IN-HOME CARE PRESCHOOL SUMMER DAY CAMP 2025 Contribution Limits (MARRIED EMPL (MARRIED OR O YEE FILING SEP ARA TEL Y) SINGLE PARENT) $2,500 $5,000