Dependent Care - Kindergarten

[Guest kp]

Please see question under Miscellaneous topic under the Dependent Care title.

[Lisa Hand]

KP - no joy in finding Dependent Care topic under Misc.

[Guest kp]

Sorry for my laziness to rekey. Basically, my question is whether kindergarten is reimbursable under Section 129. Publication 503 says only the after day care portion of a kindergarten program is reimbursable, since kindergarten is generally regarded as education -- and therefore not reimbursable. Has anyone come to a different conclusion on kindergarten? What about camps? Special activity camps like lacrosses camp?

[Guest Linda P]

I think you need to look at Pub. 503 carefully. You can count the cost of sending a kid to school if (1) kid is below first grade and (2) amount paid for schooling is "incident to and cannot be separated from the cost of care." Some good examples shown there.

As for camps, Pub 503 says the cost of sending the kid to OVERNIGHT camp is not considered a work-related expense.

[Guest kp]

So, what is the word on kindergarten? The example says that the education part of kindergarten may not be reimbursed. Does it matter whether kindergarten is required in a particular state? As for camps, we know that overnight camps are not allowed. What about specialized camps like basketball where all they teach is how to be a better basketball player. Does this specialized instruction border over into "education?"