Employees may elect a pre-tax deduction for the reimbursement of qualified dependent care expenses. The maximum deduction is $2,500 for married employees and $1,250 for single employees. An employee is eligible if both the employee and the spouse are employed, or the spouse is disabled, or the spouse is a full-time student, or the employee is single. An eligible dependent is a child, under age 13, who is the employee’s legal dependent, or a dependent parent or adult, who lives in the employee’s home at least 8 hours per day, or a disabled spouse. Qualifying expenses are those paid to a dependent care service provider. A dependent care service provider cannot be the employee’s spouse, child under age 19, or dependent for tax purposes or a facility caring for 6 or more persons that does not comply with local or state requirements. Employees must submit bills for reimbursement within 90 days of the end of the plan year. The plan year will end on December 31st. Any funds in an employee’s account at the end of the submission period will be forfeited to the employer.