To use the Section 125 Dependent Care Flexible Spending Account, does the person being cared for have to be my dependent on my income tax return?
Dependent means either: a. For purposes of the Medical Reimbursement Account, any individual who meets the definition of a dependent under Code section 152(a); b. For purposes of the Dependent Care Reimbursement Account, either: (1) a child who is under the age of 13 and with respect to whom an employee or his or her spouse is entitled to a dependency exemption under Section 151(c) of the Code; or (2) a relative or household member of an employee who receives over half of his or her support from the employee and who is physically or mentally incapable of caring for himself or herself; or (3) the spouse of an employee who is physically or mentally incapable of caring for himself or herself.
