Feb 15, 2024 Qualified Medical Expenses IRS Publication 502, “Medical and Dental Expenses,” lists expenses that are considered “qualified medical care expenses” as defined in Section 213(d).
Dec 1, 2023 Section 129 Nondiscrimination Rules: A Guide for Employers Generally, Section 129 of the Internal Revenue Code (IRC) provides an income tax exclusion for benefits received through an employer-sponsored dependent care assistance program (DCAP), also referred to as a dependent care flexible spending account (DCFSA).