A Dependent Care FSA is intended to give people who work a tax benefit to help pay for their dependent care expenses. With that in mind, the following criteria must be met:
- The individual (or, in a spousal situation, both spouses) must either be working or looking for work.*
- The dependent must live in the same house as the claimant and must be eligible to be claimed as a dependent. In cases where the dependent only lives with you part time (e.g. in cases of joint custody), you can only get reimbursed for costs incurred while they are living with you.
- You dependent must be:
- A child age 12 or under
- A dependent adult who lives in your home and is either mentally or physically unable to care for themselves
* It is important to note that if you don't have a job and aren’t looking for work, eligibility also extends to those still in school, and those incapable of working because of a mental or physical impairment.