Who is a qualifying dependent for purposes of a Dependent Care Flexible Spending Account?
Dependent care expenses must be provided to qualified persons. A qualified person is defined as any of the following: • A dependent under age 13 who qualified as a dependent for income tax purposes; • A spouse who is physically or mentally unable to care for himself or herself. • A dependent who is unable to care for himself or herself and who qualifies as a dependent for income tax purposes. • If the qualifying person is not under age 13, dependent care expenses incurred outside the home can be reimbursed only if the qualifying person regularly spends at least 8 hours a day in the employee’s household. Q: Must an employee provide any information regarding the dependent care service provider on his income tax return? Yes. The employee must provide the name, address, and taxpayer identification number of the person performing the services on the income tax return filed for the year in which the services were performed. If the service provider is a tax-exempt organization, its name and a
