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.


About Us

ASIFlex is a Third Party Administrator of employee benefit programs, and has over 400 clients around the nation.

We are located in Columbia, Missouri.

Go Green

Click the Go Green link above to manage your account or Click Here to print the form, then mail or fax it in.

Contact ASIFlex

  • Phone: 1-800-659-3035
  • Email: [email protected] *For your security, please do not include any specific health information in an email.
  • Fax: 1-877-879-9038

© Copyright 2021 by ASIFlex. All rights reserved.