https://www.irs.gov/pub/irs-pdf/p503.pdf
Dependent Care Expenses is what I am referring to, discussed in the above link. I have the option at work to contribute to a Dependent Care FSA, but I am trying to confirm my eligibility to use those contributions toward preschool costs. Technically, my wife works only on Saturdays while I stay home with my daughter, so while we both have earned income during the year, the preschool costs do not specifically enable my wife to work. She otherwise stays home while my daughter is at school. I think I am disqualified by test #3 on the above link, but otherwise meet the other tests.
