Only the parent who claims the child as a qualifying child on their tax return will be able be reimbursed for the child's dependent care expenses under the dependent care FSA. The other parent cannot be reimbursed, even if he or she works for an employer that offers dependent care reimbursement benefits. If both parents attempt to claim the child and the child resided with both parents for the same amount of time during the taxable year, the child is the qualifying child of the parent with the higher adjusted gross income.

Category: FSAs & Work Related Dependent Care Q&A