One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. If you are married, generally both you and your spouse must be gainfully employed or looking for work to be reimbursed for expenses. ![]() If you are single, you may be reimbursed for expenses incurred due to gainful employment. Gainful employment usually means working or looking for work. To qualify for a Dependent Care FSA you must be “gainfully employed”.
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