What expenses are eligible for reimbursement from a work-related dependent care FSA?

In order to be considered eligible for reimbursement, the expense must have been incurred so that you and your spouse*, if married, can be gainfully employed. Gainful employment includes being a full time student. A few examples are: day camps, nursery schools, before/after school programs, daycare centers and private sitters who claim payment as income on their personal tax return.