Who is a “qualifying dependent” for health care (medical/dental) reimbursement?
For health care (medical/dental), under Section 152, a qualifying dependent includes any individual who, “for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household” AND, for whom, “half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.
For health care (medical/dental) reimbursement, under Section 152, a “qualifying dependent” includes any individual who, “for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household” AND, for whom, “half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.”
Related Questions
- To enroll in the health care FSA, am I required to participate in the Vought Aircraft Industries, Inc. medical or dental plan options?
- How do I file for reimbursement for my medical/dental or dependent day care out-of pocket expenses?
- Who is a "qualifying dependent" for health care (medical/dental) reimbursement?
