Eligible dependents

 

Generally, dependents must satisfy the IRS definition of Qualifying Child or Qualifying Relative as of the end of the calendar year in which expenses were incurred to be eligible for benefits.  These requirements are defined by Internal Revenue Code § 152 and described in IRS Publication 502  The IRS definitions supersede and may differ from state definitions.  Download the document below for more details.

 

pdf   Definition of Dependent