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."