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If you have a dependent care flexible spending account that you set up to pay for day care of after school care for your child under the age of 13, and that care is no longer available, you might be able to make changes to your deduction. The loss of a child care provider because of closure, staffing or other issues is a qualifying event allowing you to make changes, or stop completely, your dependent care flexible spending account. Just complete the life event form on the Life Event web page, and submit with documentation from your day care or after school care provider that they’re closed or not accepting your child any longer.