Who Is An Eligible Dependent?
You can use your WageWorks® Dependent Care FSA to pay for care for eligible children, spouses, parents, or other dependent adults.
A qualifying child or relative
* See the definitions below to determine if you have a qualifying child or relative.
And, you will provide more than 50% of this person's support for the calendar year, are not the qualifying child or relative of any other person.
There are Rules
All of the following must be true about the care:
They are Considered
Divorced or separated parents:
Check with your legal or tax advisor to see if special rules apply to you that would enable your child to be claimed by the non-custodial parent or by both parents.
If two or more people want to claim the same child as their qualifying child, the person who has the right to is:
A person is determined to be a qualifying child or a qualifying relative on a daily basis
A person is determined to be a qualifying child or a qualifying relative on a daily basis.
You can use your Dependent Care Account to pay for eligible dependent care services provided for a qualifying child or relative during your coverage period – as long as the services are provided on days the dependent is a qualifying child or relative.
Example: Your employer’s plan year runs from 7/1/2011 through 6/30/2012 and you will be covered for the entire plan year. Your daughter is a qualifying child until her 13th birthday on 3/1/2012, but is not a qualifying child or relative as of 3/1/2012. The dependent care services provided for your daughter between 7/1/2011 and 2/28/2012 are eligible to be paid from your account. The dependent care services provided for your daughter on 3/1/2012 and later are not eligible because she is not a qualifying child or relative at the time the services are provided.
The same example applies for a qualifying relative who becomes capable of self care on 3/1/2012. If your employer’s plan allows all federally-recognized changes, both events (your daughter’s 13th birthday and a person ceasing to be a dependent) are qualified change events that will allow you to decrease your election or cancel your enrollment in the Dependent Care Account.