DCAPs are specifically designed for paying the people who look after your children or other dependents while you work. Some of the expenses you can pay with DCAP funds — after you have received the services, not before — include the following:

• Day camp fees - Day camps and summer or holiday camps are eligible; fees for overnight camps are not.
• A before-school or after-school care provider.
• An au pair or nanny - You can pay caretakers who tend to your young children or dependent adult in your home —including babysitters.
• A nursery school or preschool - You can’t pay tuition for any school or educational program that is kindergarten-level or above with DCAP funds, though. Preschool fees, even if called tuition, are allowed.

You may elect to participate in DCAP independent of any other benefit election if you are a general full-time employee (GFT), part-time employee (PTE), Intel contract employee (ICE), or Intern on the Intel U.S. payroll.

DCAP expenses can only be reimbursed up to the amount of your accumulated payroll deductions in your DCAP account. DCAP follows the full "use it or lose it" clause, meaning that any unused DCAP balance will be forfeited. Your DCAP contributions may be used for eligible expenses incurred from your coverage effective date through December 31 of the current year. You have until May 31 of the following calendar year to submit claims for expenses incurred during your DCAP effective period (this additional time to submit claims is known as a run-out period). DCAP expenses that are incurred while on a Leave of Absence greater than 2 weeks are not eligible for reimbursement. DCAP Limits: $5,000 a year for single taxpayers and married couples filing jointly, or $2,500 for married people filing separately. The minimum election amount allowed is $150.