Retirement tax questions

https://www.irs.gov/instructions/i2441

Not sure if this will apply to all of you, but for any of you with dependent care benefits in box 10..in order to exclude them from taxable income your spouse must have earned income as well or meet the exceptions as being a full time student or incapable of taking care of his/her self. So if anyone has a spouse that is a stay at home parent...they will not get to exclude the benefits from income.