Who is a qualifying dependent for a Dependent Care Reimbursement Account (DCRA)?
A qualifying dependent for the Dependent Care Reimbursement Account (DCRA) is your tax dependent:
- who is under age 13 and who has the same principle residence, receive over half of his/her support from you, and not considered a qualifying child of any other taxpayer, and/or
- a spouse or dependent (age 13 and up) if they are physically or mentally incapable of caring for him/her self and has the same principle abode for more than half the year.
For children of divorced or separated parents, only the custodial parent may set up a DCRA account.
For more information on qualifying dependent requirements and/or eligible dependent care expenses, please see the Flexible Benefit Program Summary Plan Description.