For dependent care expenses to be eligible for reimbursement, the care must make it possible for you to work and must be for an eligible dependent. A person who qualifies as an eligible dependent may be a child under the age of 13 or an adult dependent who meets the following conditions:
A qualifying child must be your child, grandchild, stepchild, foster child or adopted child; brother, half-brother or stepbrother; sister, half-sister or stepsister; nephew or niece; or the child or grandchild of any of the relatives listed above.
The qualifying child will:
- Reside with you for more than half the calendar year*
- Be under the age of 13, or physically or mentally incapable of self care, when the dependent care is provided**
- Provide no more than 50% of his/her own support for the calendar year
- Be a citizen, national or resident of the United States; or a resident of Canada or Mexico (unless the child is adopted)
A qualifying adult must be your father, grandfather or stepfather; mother, grandmother or stepmother; uncle or aunt; or son-, daughter-, father-, mother-, brother- or sister-in-law or, any other person who will reside with you for more than half the year (while not in violation of local law).*
The qualifying adult will:
- Regularly spend at least eight hours a day in your home
- Not file a joint tax return with his/her spouse for the calendar year (unless the qualifying relative is your spouse)
- Not be claimed by any other person as a qualifying child for the calendar year
- Be a citizen, national or resident of the United States; or a resident of Canada or Mexico (unless the person is an adopted child)
The FSA participant will:
- Provide more than 50% of this person's support for the calendar year
NOTE: An FSA participant can not be a qualifying person or child for another person.
*Disregard temporary absences due to illness, education, business, vacation, or military service. You must maintain a home for the person during the temporary absence and the person must be expected to return after the absence.
**If the child is 13 or older and physically or mentally incapable of self care, he/she must regularly spend at least 8 hours a day in your home and not file a joint tax return with his/her spouse for the calendar year.