Q.- We have an employee who is participating in the Dependent Care FSA Plan. His son turns 13 in February. He wants to be reimbursed for expenses for his son in March. Is this permitted?
A.- No, unless the son is physically or mentally incapable of self-care. A qualifying dependent for DFSA reimbursement is someone who is age 13 or younger at the time the day care is provided. A child attains age 13 on his birthday. Expenses incurred for care of the child up to and including the day before the child's 13th birthday would be eligible for reimbursement. Expenses incurred on or after the date of the child's birthday would not be eligible for reimbursement unless the child is physically or mentally incapable of self-care.