Who is a qualifying dependent for the reimbursement of medical expenses?

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

A "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 descendant of such person (i.e., nieces or nephews, including step nieces and nephews); and
• Has the same principal abode 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 and totally disabled; and
• Does not provide more than half of his or her own support.

• A child (including natural, adopted, foster, and/or step child) and descendant of such person (i.e., grand and great grandchildren), 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, and
• Receives more than half of his or her support from the employee; and
• Is not a “qualifying child” of any taxpayer.

Who is considered a qualifying dependent for reimbursement of dependent day care expenses?

Your qualifying child who has not attained age 13; a dependent (qualifying child or qualifying relative) who is physically or mentally incapable of self-care, who has the same principal place of abode as the taxpayer for more than half of the taxable year, spends at least 8 hours per day in the tax payer’s home, and for whom the taxpayer provides more than half of his or her support; or a spouse who is physically or mentally incapable of self-care, who has the same principal pace of abode as the taxpayer for more than half of the taxable year, spends at least 8 hours per day in the tax payer’s home, and for whom the taxpayer provides more than half of his or her support.

A "Qualifying child" is:

• A child (including natural, adopted, foster and/or step child) and descendent of either (i.e., grand and great grandchildren), or a brother or sister (including step) and a descendant of either (i.e., nieces or nephews, including step nieces and nephews); and
• Has the same principal abode 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 and totally disabled; and
• Does not provide more than half of his or her own support.

• A child (including natural, adopted, foster, and/or step child) and descendant of either (i.e., grand and great grandchildren), 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, and
• Receives more than half of his or her support from the employee; and
• Is not a “qualifying child”