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 (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.)
- Be under the age of 13, or physically or mentally incapable of self care, when the dependent care is provided (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.)
- 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). 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.
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.
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