This week’s question comes from Eileen, an office manager. I read that one of the tests for an expense to qualify for reimbursement by a dependent care flexible spending arrangement (FSA) is that the care must be for one or more qualifying persons. What is a qualifying person for a dependent care FSA reimbursement? Answer: A person is a qualifying person if the person meets one of three tests.
Qualifying Person Test
A qualifying person for 2011 is:
- Your qualifying child who is your dependent and who was under age 13 when the care was provided.
- Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or
- A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either:
- Was your dependent, or
- Would have been your dependent except that:
- He or she received gross income of $3,700 or more,
- He or she filed a joint return, or
- You, or your spouse if filing jointly, could be claimed as a dependent on someone else’s 2011 return.
Exceptions Apply To General Rules
The rules above are generally applicable, but there are exceptions for certain situations such as children of divorced parents, care in the year or birth or death, adopted children, and other situations.
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