Money may be set aside for non-reimbursed medical expenses and dependent childcare expenses. Medical related expenses may include deductibles, co-pays, uninsured medical expenses and IRS approved over- the-counter items. Monies paid for child care can also be deducted on a pre-tax basis. Copies of receipts may be needed to submit for reimbursement. Any expenses not submitted by March of the following year will be forfeited, so amounts need to be planned accordingly.