You may claim eligible health care expenses for yourself, your legal spouse* (if filing a joint tax return), and any qualified children or qualified relatives. You may also claim medical expenses you incur and pay to medical providers of a child for whom you don't get the tax exemption due to a divorce decree, as long as one parent claims the child as a tax dependent. The tax exemption may switch from year to year between parents. As long as one parent gets the tax exemption, the medical expenses you pay on behalf of the child to the medical provider qualify under the Health Care Flexible Spending Account.
* Since the United States v. Windsor decision by the US Supreme Court, the definition of a “spouse” as it regards same-sex couples may differ between federal law and the law of the state in which you reside. For federal tax purposes, you may claim expenses for your same-sex spouse so long as you were married in a jurisdiction where same-sex marriages were allowed to be legally performed at the time of the marriage. If you reside in a state in which same-sex marriages are not recognized, you should check with a tax consultant as to any state tax implications. NOTE: This court decision has no bearing on domestic partners. Domestic partners are not spouses.