大家好 想请教有关 dependent care FSA 小孩资格认定的问题
规定基本上要跟报税者同住一年超过一半时间以上
https://www.irs.gov/pub/irs-pdf/p503.pdf
但我有看到这个另外的认定写
Child of divorced or separated parents or parents living
apart. Even if you cannot claim your child as a dependent,
he or she is treated as your qualifying person if:
* The child was under age 13 or was not physically or
mentally able to care for himself or herself,
* The child received over half of his or her support during
the calendar year from one or both parents who
are divorced or legally separated under a decree of divorce
or separate maintenance, are separated under
a written separation agreement, or lived apart at all
times during the last 6 months of the calendar year,
* The child was in the custody of one or both parents for
more than half the year, and
* You were the child's custodial parent.
所以是不是指即使小孩不同住, 若配偶跟报税者也不同住
也可以认定小孩是 qualifying person?
另外 若小孩是当年出生, 是不是就不用管那居住在一起超过一半的规定?
谢谢