19.2 Covered Expenses

  1. Dependent care. Expenses which will be paid for dependent care must be connected with the custodial care of children who are under the age of 13 years and are claimed as an exemption on the employee's federal income tax return, or other eligible dependents such as a disabled spouse or dependent parent, provided that the care is required so that an eligible employee or spouse can work or attend school on a full-time basis. Expenses must be for the following types of dependent care provided during working hours:
    1. Nursery schools
    2. Licensed day care centers
    3. Private babysitters
    4. Institutions that provide custodial care for dependent adults
    This account cannot be used to pay the employee's spouse, the employee's child who is under the age of 19, or any person whom the employee claims as a dependent on an income tax return.
  2. Health/dental care. Expenses which will be paid for health/dental care or any expenses connected with the health/dental care of the employee and/or any eligible dependent as defined by the Internal Revenue Service (IRS) must be for services or items that the employee will not be reimbursed for from any health/dental insurance program, whether with The University of Iowa, and/or any other employer or individual policy. Expenses that qualify are items such as:
    1. Deductibles and copayments
    2. Dental expenses
    3. Vision expenses
    4. Hearing expenses
    5. Physical examinations
    6. Psychiatric fees
    7. Chiropractic expenses
    8. Smoking cessation programs prescribed by a physician
    9. Alcoholism or drug treatment
    10. Prescription drugs

(See also https://hr.uiowa.edu/fsa.)