The Dependent Care Flexible Spending Account (DepCare FSA) for Academic Student Employees allows you to pay for eligible dependent care expenses on a pretax, salary reduction basis. Dependents can be either children or adults. The DepCare FSA is established under Internal Revenue Code (IRC) §129. For additional information on the DepCare FSA refer to UC's Dependent Care Flexible Spending Account (DepCare FSA)

