EE and spouse live apart. Child lives with spouse.

[bcspace]

EE is married but spouse lives apart due to work circumstances. No divorce/separation involved. Child is 14 and lives with spouse. Spouse is biological parent, EE is not. EE and spouse file separate returns.

Ordinarily, it would seem that the EE cannot make claims for the child. But what about the new legislation for children under the age of 27 that allows children to qualify even if they do not meet the other tests? Can the EE claim for child in this case?

[david rigby]

Isn't "dependent" an important characteristic?

[bcspace]

Used to be. Seems that "child under 27" is more important now, hence my question.

[Peter Gulia]

An important starting point is reading the written plan. Even if relevant law might permit a plan to provide to a participant a benefit regarding an expense for medical care of a person who is not the participant's dependent, that does not by itself mean that a particular plan provides that benefit.

[masteff]

But what about the new legislation for children under the age of 27

You might read the examples: http://www.irs.gov/pub/irs-drop/n-10-38.pdf (subject of course to FGC's comment above)

A stepchild is a child under Sec 152(f)(1).

[SLuskin]

In an FSA, a child is considered to be the dependent of both parents. regardless of where the child lives and regardless of who claims the child on the federal income tax return. The only thing you cannot do is double dip. So, as long as the parent is paying the medical expense for that child, it can be properly submitted to the FSA for reimbursement. This was true long before the age 27 item referred to above.

[Guest odessa477]

I think EE has a claim as long as he/she is also paying for the child's health insurance.