Who is eligible for the reimbursement of medical expenses?

Only an individual who is a “qualifying child”, “adult child”, or a “qualifying relative” of the taxpayer can be considered a qualifying dependent for reimbursement of medical expenses.

“Qualifying Child” is:

• A child (including natural, adopted, foster and/or step child) and descendent of such person (i.e., grand and great grandchildren), or a brother or sister (including step) and a descendent of such person (i.e., nieces or nephews, including step nieces and nephews) or otherwise claimed as a dependent
• Has the same principal residence as the employee for more than half the year
• Is under the age of 19 at the end of the year, or, if a full-time student, under age 24 at the end of the year, or is permanently disabled
• Does not provide more than half of his or her own support.

“Adult Child” is:

• A child (including natural, adopted, foster and/or step child) of an employee who as of the end of the calendar year has not attained age 27. Only eligible as a dependent with respect to benefits provided after March 30, 2010.

“Qualifying Relative” is:

• A child (including natural, adopted, foster and/or step child) and descendent of such person (i.e., grand and great grandchildren), or a brother or sister (including step siblings), parent or ancestor, stepparent (not including ancestors), aunt or uncle, niece or nephew, in-laws, or any other individual not listed above (i.e., a non-relative) who, for the taxable year (1) has the same principal place of abode as taxpayer, and (2) is a member of taxpayer’s household
• Receives more than half of his or her support from the employee
• Is not a “qualifying child” of any taxpayer.