Thanks a lot for the detailed answser.
In my particular case, I have been in the U.S. for more than 5 years and am a "resident alien" for tax purposes.
My understanding regarding the "Child and Dependent Care tax credit" is that the person (child, e.g.) receiving care must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico so that s/he can be claimed as a dependent for tax purpose (According to Publication 501).
My question was does this same requirement apply to Dependent Care FSA? and where exactly this requirement is documented?
