A Dependent Care Flexible Spending Arrangement Plan (DCFSA) allows employees to contribute on a pretax basis of a portion of their wages, held in individual accounts by the employer. The individual accounts fund reimbursements of IRS-approved dependent care expenses. The expenses must be incurred to enable the employee to be gainfully employed or look for work. If the employee is married, the care must also enable the employee's spouse to work, look for work or attend school full-time (or the spouse must be physically or mentally incapable of self-care.) Employers can also contribute to DCFSAs.