Who is a “qualifying dependent” for child/ dependent care?
A qualifying dependent is: a) a dependent of the participant who is under 13 and for whom the participant may claim a personal exemption, or b) a dependent (including a person the participant could claim as dependent except that the person has gross income of $3,500.00 or more) who is physically or mentally unable to care for himself or herself, or c) a spouse who is physically unable to care for himself or herself.