Dependent Care FSA Tax Question: year it is paid or year it applies to

My brain isn't working with your examples, but the eligible claim is for the period in which the care occurs/accrues. Sorry my kid is badgering me.

So you can't use 2025 plan year funds for care that won't take place until 2026 plan year, as an example.

Similarly, technically you cannot receive a reimbursement from a dependent care FSA in advance of the care actually being received. The administrator should pro rata it until you are paid in full.

I have access to something that can answer this question. Let me see if I can find the pro answer before someone steps in.

ETA: the Q&A I was thinking of involved indirect expenses like application fees, but it stated the same that reimbursement cannot occur until care is given. One would think of you paid now they would reimburse you until you maxed out your 2025 deferrals, and then you could submit the claim again for 2026 once that care accrues. You should contact your plan administrator about this for how they are going to handle it for ultimate clarity.

The deduction and the spend are for the calendar year. The timing of your school year payments are irrelevant.