Qualifying Dependent means, for Dependent Care Flexible Spending Account purposes,
Qualifying Dependent means any dependent of the
Qualifying Dependent means an individual with respect to whom the claimant is allowed to claim a tax credit under Section 24, Internal Revenue Code, on the claimant's federal individual income tax return for the taxable year.
Examples of Qualifying Dependent in a sentence
For the Dependent Care Flexible Spending Account, a Dependent becoming or ceasing to be a "Qualifying Dependent" as defined under Code Section 21(b) shall also qualify as a change in status.
More Definitions of Qualifying Dependent
Qualifying Dependent means, for Dependent Care Assistance Program purposes,
Qualifying Dependent means a qualifying child as defined in the Internal Revenue Code, Section 152(c), and includes a child who lives in the household but cannot be claimed as a dependent if the provisions of Internal Revenue Code Section 152(e)(2) and 152(e)(4) apply;
Qualifying Dependent means, for Day Care Flexible Spending Arrangement purposes,
Qualifying Dependent means a person under the age of 15 at the end of the tax year who has received the services of a caregiver. “Dependent” includes a child of divorced or legally separated parents when the taxpayer meets all requirements for claiming a federal child care credit.
Qualifying Dependent means, for purposes of this Dependent Care Reimbursement Program:
Qualifying Dependent means, for Dependent Care Assistance Program purposes, any individual who is (a) a dependent of the Participant (as defined in Section 152(a)(1) of the Code) who has not attained age 13, (b) a dependent of the Participant (as defined in Section 152 of the Code, determined without regard to subsections (b)(1), (b)(2) and (d)(1)(B)) who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the Participant for more than one-half of the taxable year, or (c) the spouse of the Participant, if the spouse is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the Participant for more then one-half of the taxable year; provided, further, for an individual to be a “Qualifying Dependent” he or she must be a “qualifying individual” under Section 21(b)(1) of the Code. In determining whether an individual is a “Qualifying Dependent” of the Participant, the special rules of Code section 21(e)(5) shall be taken into account, where applicable.
Qualifying Dependent means a person under the age of 15 at the end of the tax year who has received the services of a caregiver. Dependent