Qualifying Dependent definition

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

• A Dependent Care Expense is incurred at the time the Qualifying Dependent Care Services giving rise to the expense is furnished, not when the Participant is formally billed for, is charged for, or pays for the Qualifying Dependent Care Services.

• A Dependent Care Expense is incurred at the time the Qualifying Dependent Care Services giving rise to the expense is furnished, not when the Participant is formally billed for, is charged for, or pays for the Qualifying Dependent Care Services (e.g., services rendered for the month of June are not fully incurred until June 30 and cannot be reimbursed in full until then).

• Each Participant will be entitled to receive for each Plan Year reimbursement of Qualifying Dependent Care Expenses which are incurred during the Plan Year for which a dependent care tax credit is not taken on the Participant's income tax return, up to the dollar amount of coverage elected by the Participant for that Plan Year.

• Such bills or proof of Qualifying Dependent Care Expense must show the date the expense was incurred as well as the amount.

• However, expenses for dependent care incurred during such a leave may not, in all cases, qualify as Qualifying Dependent Care Expenses under the Dependent Care FSA, including expenses that are not work related as specified in the Code.

More Definitions of Qualifying Dependent

Qualifying Dependent means, for Dependent Care Assistance Program 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 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, for purposes of this Dependent Care Reimbursement Program:

Qualifying Dependent means a dependent

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