Dependent Care FSA Qualifying Dependents include:

• A dependent of the taxpayer as defined in Section 152(a)(1) (i.e. a qualifying child) who has not reached the age of 13 and has the same principle place of abode for more than one-half of the year.

• A dependent of the taxpayer (i.e. a qualifying child or qualifying relative) who is physically or mentally incapable of self-care and who has the same principle place of abode as the taxpayer for more than half of the year. The individual must spend at least eight hours per day in the employee’s household.

• A spouse is physically or mentally incapable self-care and who has the same principle place of abode as the taxpayer for more than one-half of the year. The individual must regularly spend at least eight hours per day in the employee’s household. When determining whether a person who is incapable of self-care is a qualifying individual, status as a dependent is determined without regard to the income test for being a qualifying relative.