- quote -

Yes and that is why I said "In addition." The OP may not
have been aware that DCAP was available for a spouse who can
not take care of them self.

--
Alan
http://taxtopics.net

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Victor Roberts wrote:

- quote -

Yes he was. If you look at the rules that authorize a
dependent care account, an employee can only use the account
if the employee is:

(i) a single parent
(ii) married, but with both spouses working
(iii) married, with one spouse working and the other spouse
attending school, or
(iv) married, with one spouse working and the other spouse
unable to care for himself/herself

You are not allowed to use the dependent care account if
your spouse is staying at home and is unable to care for the
children, unless the spouse is also unable to care for
himself/herself.

--Chris Ballard

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

Victor Roberts <xxx[at]lighting-research.com> wrote:

- quote -

Sorry, I should have typed "...if his dependent care account
...."

--
Vic Roberts
Replace xxx with vdr in e-mail address.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

- quote -

Wasn't the Op asking of his dependent care account could be
used to pay for day care for his child - not for care of his
wife?

--
Vic Roberts
Replace xxx with vdr in e-mail address.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

Jose Reckoner wrote:

- quote -

You need to look to the plan document for the rules. It is
highly likely that the plan will reimburse an expense you
incur for an eligible child in order for you to work. In
addition, it is possible that the plan will also pay for an
expense you incur to care for your spouse as every plan I've
ever seen includes a spouse as an eligible person if the
spouse can not care for herself.

--
Alan
http://taxtopics.net

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

Jose Reckoner wrote:

- quote -

If your spouse is "physically or mentally incapable of self
care", then you can use the dependent care account. If she
doesn't meet that test, but is unable to take care of the
child, then I don't think you qualify.

Here's the regulation section that is used to determined
whether a nonworking nonstudent spouse is "physically or
mentally incapable of self care" and can therefore be
ignored for purposes of allowing use of a dependent care
account:

"An individual is considered to be physically or mentally
incapable of self-care if as a result of a physical or
mental defect the individual is incapable of caring for his
or her hygienical or nutritional needs, or requires
full-time attention of another person for his or her own
safety or the safety of others. The fact that an individual,
by reason of a physical or mental defect, is unable to
engage in any substantial gainful activity, or is unable to
perform the normal household functions of a homemaker or to
care for minor children, does not of itself establish that
the individual is physically or mentally incapable of
self-care. An individual who is physically handicapped or is
mentally defective, and for such reason requires constant
attention of another person, is considered to be physically
or mentally incapable of self-care."

Reg 1.44A-1(b)(4).

--Chris Ballard

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >

My wife doesn't work right now and takes care of our two
year old son during the day. We are expecting a new baby and
difficulties with the pregnancy are making it prohibitive
for her to continue to take care of our son.

Here's the question: Can I use a dependent care account to
use pre-tax dollars to pay for my son's day care while my
wife rests at home? My understanding is that both parents
need to be working in order to use dependent care accounts.

Thanks in advance.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2005) - All rights reserved. > << ================================================== ===== >