The following people qualify as "dependents" under your Dependent Care FSA:
- A child under the age of 13 who resides with you and for whom you are entitled to a personal tax exemption as a dependent. Keep in mind that if you are divorced, the child is a qualifying individual with respect to you if the child lives with you even if you have permitted the noncustodial parent to take the exemption.
- A spouse, parents, or other tax-dependent adults who reside with you and who are physically or mentally incapable of self-care.
Learn more about eligible dependents.