Eligibility for the Dependent Day Care Flexible Spending Account (FSA) requires that certain criteria be met.
Dependent Day Care FSA expenses must be for the care of one or more qualifying individuals, defined as the
ξ A dependent under the age of 13 and for whom a tax exemption can be claimed. Within 30 days of
dependent reaching age 13 (but no later) you may reduce the Dependent Day Care FSA annual election,
to reflect the total reimbursement or total contribution amount (whichever is greater).
ξ A spouse who is physically or mentally incapable of self-care, and lives with you for more than half the
ξ A dependent who is physically or mentally incapable of self-care, for whom a tax exemption can be
claimed, and who lives with you for more than half the year.
ξ An elderly parent who lives with you at least half of the year. The care must be incurred while you (or your
spouse) are at work, looking for work, or attending school full-time. Care outside the home is eligible if the
dependent spends at least eight hours a day in your home.
ξ Note: Special rules apply to children of divorced or separated parents. See Additional Criteria for Children
of Divorced or Separated Parents.
Additional Criteria for Children of Divorced or Separated Parents
Even if you cannot claim your child as a tax exemption or tax dependent, he or she is treated as your qualifying
dependent if all of the following are true:
ξ The child is under age 13 and is not physically or mentally capable of self-care.
ξ One or both parents provide more than half of the child’s support for the year.
ξ Parents are divorced, legally separated, or lived apart at all times during the last six (6) months of the
ξ One or both parents has custody of the child for more than half the year.
ξ You are the child’s custodial parent, defined as the parent with custody for the greater portion of the
calendar year; OR if parents have equal custody (same number of nights), then the parent with the higher
adjusted gross income is the custodial parent.
Note: For a noncustodial parent, the child’s expenses are not eligible for the Dependent Day Care FSA, even if
said parent is financially responsible for providing the care, and even if said parent is entitled to claim the child as
ξ Only the custodial parent qualifies for the Dependent Day Care FSA for a taxable year.
ξ A noncustodial parent may not submit expenses for the portion of the year in which they have custody of
Important Care Provider Information
ξ All persons and organizations providing dependent care must be identified on IRS Form 2441.
ξ The provider name, address, and taxpayer identification number (or Social Security number) must be included.
ξ If a center provides care for more than six (6) individuals, the center must comply with all state and local
ξ Payments made to relatives who are not dependents can be included, but not to a dependent for whom you
can claim an exemption or for your child who is under age 19 at the end of the year (regardless of whether he
or she is your dependent).
ξ You may use IRS Form W-10 to request the required information from the care provider.
TASC Customer Care | Phone 844-786-3947 or 608-316-2408 | Email email@example.com
DEPENDENT DAY CARE FSA