11/02/2017

For medical accounts, the general rule is that if you can claim an individual as a dependent on your tax return, then you can claim them under the Cafeteria Plan.

For dependent care accounts, only children under the age of thirteen or adults or children over the age of thirteen who are incapable of self-care are considered dependents. In addition, the dependent must reside with the participant for the majority of the year in order to be eligible for coverage under the dependent care FSA.

Please note: to be eligible for a Dependent Care FSA, a participant must be employed and, if married, the participant’s spouse must also be employed. A change in employment status for either the participant or the participant’s spouse may result in a change in or loss of eligibility.

For more information, see IRS Account Rules.