After-School Care or Extended Day Care Programs

After-school care or extended day care program reimbursement is not eligible with a flexible spending account (FSA), health savings account (HSA), health reimbursement arrangement (HRA) or a limited-purpose flexible spending account (LPFSA). After-school care or extended day care program reimbursement is eligible with a dependent care flexible spending account (DCFSA) for the care of qualifying individuals and when it allows the account holder and their spouse to be gainfully employed or to be seeking gainful employment.