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Health FSA Definitions For

Qualifying Individuals

Health FSA Definitions for Qualifying Individuals

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); 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 disabled; and,
  • 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, and
  • Receives more than half of his or her support from the employee; and,
  • Is not a “qualifying child” of any taxpayer.

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