My spouse is a student. Can we participate in the DCAAccount?
Yes. However, the maximum you can contribute to the DCAAccount is determined by the earned income of you and your spouse. As a student, the IRS considers your spouse to be gainfully employed. Earned income is calculated as not less than $200 for one qualifying dependent and $400 for more than one qualifying dependent for each month the spouse is a student. For example, if you have two children in need of care, and your spouse is a student nine months out of the year and earns no other income, the maximum you can put into the DCAAccount is $3,600.
