Who is a dependent for DCAP purposes?

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For purposes of receiving employer-provided dependent care benefits, a "dependent" is:

1. a child under age 13 for whom the employee may claim a dependency exemption (a "child" is an individual who is a son, stepson, daughter, or stepdaughter of the taxpayer-employee);
2. any other dependent who is physically or mentally incapable of self-care, and for whom the employee contributes more than one-half of the support; or
3. the employee's spouse if he or she is physically or mentally incapable of caring for himself or herself.

Reprinted with permission. © CCH

Who is a dependent for DCAP purposes? For purposes of receiving employer-provided dependent care benefits, a "dependent" is: 1...

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