Can I use the Dependent Care Account and also claim the federal tax credit for dependent care expenses?

No, you will need to determine whether the dependent care account or the tax credit is more advantageous to you. This depends on your personal tax situation. In some cases, if your income (and your spouse's) is relatively low and the amount of dependent care expenses incurred is small, you might benefit more, from a tax viewpoint, paying your dependent care expenses directly and claiming the dependent care income tax credit, rather than electing a salary reduction under the Plan. If there is any question about which method is more advantageous to you, you should try to project your tax liability under the two alternative approaches and then decide whether to particpate in the plan. You should also consult a tax advisor for assistance.