To qualify for a Dependent Care FSA, it is not a requirement that both you and your spouse are employed (or disabled). However, reimbursements from your Dependent Care FSA cannot exceed the lower of your or your spouses (if married) earned income. This means that to make a Dependent Care FSA work, you both need to be employed (or disabled).
To qualify for the Dependent Care Credit, either both spouses need to be employed or searching for employment. For more information please see: https://ttlc.intuit.com/replies/3301418
