Both contribute FSA

[nickiwhip]

Can my boyfriend and I both contribute to a dependent care FSA (max amount)? We have two children, live together, and both work full time.  We would each claim one child come tax time. Also, in this situation would we both be able to claim head of household?

[SweetieJean]

Only one person can claim HOH, as that individual must have provided more than 50% of the support for the entire household for the year.

[Opus 17 · Accepted solution]

Yes, you can each contribute to an FSA, as long as you don't plan on getting married next year. (If you do get married, the excess amount will be disallowed and added back to your taxable income, but there is no penalty.)

You would each need to claim one child as a dependent and pay for care for that child, and you will need separate receipts from the care provider for each child.

Only one person can file HOH, that would be the person who pays more than half the total household expenses.  (It must be more than half, but even $1 more is enough.  If you contributed exactly half each, no one could claim HOH.)  The other person will file as single with the other dependent.

[nksauer]

My fiancee and I are in this same boat. We will be getting married next year in October. When you say the excess amount, are you only talking about Oct-Dec or would the entire year be considered excess?

[Critter-3]

Once you marry you must follow the married rules for the entire tax year so you will be limited to ONE FSA limitation even if you file separately (not single or HOH).