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Expenses, visit myspendingaccount.shps.com. In general, and subject to the rules of your employer s plan, the following rules apply to dependent care expenses: The individual receiving care must be either a qualifying child or a qualifying relative. (See below for IRS definition of dependent.) The individual must be under the age of 13 unless he or she is physically or mentally unable to care for himself or herself. The expenses must be incurred so that you and your spouse, if mar.

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