Definition of a Dependent

Who is a dependent?

To qualify as a dependent for tax purposes, an individual must either qualify as a "qualifying child" or "qualifying relative."

In order for an individual to be considered a "qualifying child" an individual must:

In order for an individual to be considered a “qualifying relative,” he or she must:

For the Dependent Care FSA only, not have income equal to or in excess of the Federal exemption amount for that tax year and cannot be claimed as a “qualifying child” by any other taxpayer.

Note: There is still an exception for health expenses incurred for a child of divorced parents. As long as one parent can claim the child as a dependent, the healthcare expenses incurred by the participant qualify under the Healthcare FSA, regardless of residency.

Please see your employer’s Summary Plan Description (SPD) for more specific information regarding your plan.