Use pre-tax dollars to pay for your dependent’s daycare and other expenses necessary for you to work. Throughout the year, you can use the funds in your account to pay for dependent care expenses. You must wait until the money accrues in your account before you can use the funds. You can choose to reimburse yourself in one lump sum at the end of the year, or you can reimburse yourself throughout the year as you have expenses. It’s your choice.