You must claim the child to claim the FSA expenses. Otherwise, the FSA is taxable income. From FSA Dependent Care FAQs | WageWorks:
All of the following must be true about the care:
- The care is provided while you work or to enable you to look for work. If you are married, the care is provided while your spouse also works or to enable your spouse to look for work or go to school full-time (at least five months a year) or while your spouse is incapable of self-care.
- The care is provided when the dependent meets the definition of a qualifying child or relative (per the IRS, based on a tax year).
- The care may be provided by a relative or non-relative but cannot be provided by your child under the age of 19 (tax dependent or not), the child’s parent, or another tax dependent.
- Your care provider conforms to state and local laws (including being licensed, if required) and is able to provide you with his/her Social Security or Tax ID number. You will need this when filing the Form 2441 with your income taxes.
- Disregard temporary absences due to illness, education, business, vacation, or military service. You must maintain a home for the person during the temporary absence and the person must be expected to return after the absence.
Related with examples: Dependent Care FSA for Parents Who are Divorced
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