Encircled icon of a desktop computer monitorEncircled hand hold a mobile device on which the screen shows a check markArrow pointing leftArrow pointing rightAt symbol indicating an email addressInstitution IconMenu IconGo to first page symbolClosed book iconBookmark with tabsEncircled image of a handheld calculatorCalculator IconEncircled monthly calendarCalendar shaped box with checkmarkMonth view of a CalendarCaret DownCaret LeftCaret RightCheckmark on a circlular backgroundCheck mark in a square boxChild IconCircleClock faceClose or Cancel symbolThree cogs enmeshedComment bubbleComment bubbleTwo comment bubbles addressing each other in conversationIcon indicating a database as a stack of circlesEncircled image of a small hand laid atop a larger handDependent Care FSA IconDesktop computer monitor over a circle with a shadowDesktop computer iconEncicled open document folderMoney IconEncircled dollar signUS Dollar symbolDotted Arrow IconEdit IconGo to last page symbolPen with checked checkbox within a circleEnvelope IconExclamation Mark within a Triangular SignEncircled hand holding dollar billsEncircled compassEye IconFacebook LogoEdit IconStar IconFax IconEncircled hand holding a dollar signAdobe Acrobat PDF iconSingle, blank file iconTwo files in a stackLightning bolt symbolEncircled file iconA group of peopleEncircled white crossHealth Care Flexible Spending Account IconHeartbeat IconEncircled "i" characterText file icon symbolizing a paper letterEncircled image of two files, one laid above the otherEncircled icons of a tooth and an eyeLimited Expense Healthcase FSA IconEncircled lightbulbList IconLock IconEncircled megaphoneMedkit IconEncircled chat bubbleMobile phone over a circle with a shadowPause IconEncircled stack of coinsPhone IconPlay IconMouse Pointer IconPrescription SymbolPrinter IconQuestion Mark IconEncircled question markEncircled cloud with download symbolSearch IconSecure EmailSign In IconSign out of this siteSpinning circle indicating a process is activeEncircled starStar IconWrench within a circleTwitter LogoUser Icon with Plus SymbolDownload on the App StoreFSAFEDS LogoGet it on Google PlayUnited States Office of Personnel Management
Close Open Menu

FAQs

Most Popular Questions

Who is a qualifying dependent for a DCFSA?

A qualifying dependent for a DCFSA is your tax dependent who is:

  • A child under age 13;
  • Your spouse or other tax dependent (regardless of age) who is mentally or physically incapable of caring for himself or herself.

To claim dependent care expenses, you must meet the following conditions:

  • You must have incurred the expenses in order for you and your spouse to work, look for work (as long as you found a job and have earned income), attend school full-time, or your spouse was physically or mentally incapable of self-care.
  • The payments for care cannot be paid to someone you can claim as your dependent on your federal income tax return or to your child who is under age 19. (However, payments can be made to a provider between ages 13-19 that you do not claim on your taxes as a dependent, or who does not live in your home.)
  • Your tax filing status must be single, qualifying widow(er) with a dependent child, married filing jointly, or married filing separately.
  • The care must have been provided for one or more qualifying persons identified on the form you use to claim the credit.
  • You (and, if you're married, your spouse) must maintain a home that you live in for more than half of the year with your qualifying child or dependent.

Your child must have been under age 13 when care was provided and you must be able to claim the child as an exemption on your tax return. (For an exception to this rule, see "Child of Divorced or Separated Parents" in IRS Publication 503 (PDF), "Child and Dependent Care Expenses.")

The noncustodial parent cannot treat the child as a qualifying dependent even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. A dependent of any age (e.g., a parent) who is physically or mentally incapable of self-care also qualifies if he or she can be claimed as an exemption on your tax return (or could have been claimed, except for the fact that he or she had $3,050 or more of gross income).