Eligible Dependents

Your Medical FSA can be used to pay for eligible healthcare expenses for you and your eligible dependents. It’s important to understand the definition of “eligible dependent” in the context of this account to make sure your claims are processed and you are reimbursed for your expenses quickly.

Generally, a qualifying child or relative is:

  • Your spouse
  • Your dependent who you can claim on your tax return
  • Your adult child(ren) who are age 26 or younger (through the end of the calendar year)

A domestic partner is not considered a spouse under federal law, so a domestic partner’s medical expenses cannot be reimbursed under your Medical FSA unless the domestic partner is a “qualifying relative” of the participant. A qualifying spouse must be legally married.

A complete and more specific description of who qualifies as an eligible dependent is defined in Internal Revenue Code Section 152 (click link to read).