Dependent Qualifications

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:

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.

The expenses of a participant's spouse qualify for reimbursement under the HCFSA. The IRS does NOT recognize a same sex spouse (qualified domestic partner) for tax purposes. Qualified Domestic Partners may not file a joint tax return and expenses of a Qualified Domestic Partner do NOT generally qualify for the HCFSA unless they qualify as a dependent under the definition of a "qualifying relative."


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

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