Daycare费用主要可以有两种免税方式。Dependent Care FSAC（DFSA） 和Child Care Expense Credit.
先说DFSA 1. 背景 -----Dependent Care FSA（DFSA）是Flexible Spending Account的一种,另一种是Medical FSAM（MFSA）, 用于医 疗费用。 都是雇主提供的福利 ,类似医疗保险，在大家每年的benefit open enrollment时sign-up. 但是一般每年都要重新sign-up,不会像医疗保险那样自动carry over你上一年的选择。open enrollment 决定了下一年的contribution amount以后，一般不可以中途改变，除非有life time changing event. Dependent FSA目前是$5000 per family.夫妻双方任何一人contribute都可以，但是不能超过$5000的family cap.
2. 怎么报账 ----- FSA 不是mandated,所以不是所有雇主都提供。提供的雇主各自有自己的management company。你需要在 management company的网站上注册账号，这样就可以随时view balance, submit claim了。你选择的contribution amount按pay schedule进入账户，钱到账之后，你就可以网上提交你的daycare tuition payment receipt. 但是和MFSA不同的是，MFSA是你一年的total contribution 都available for reimbursement from Jan 1st (Day1). DFSA只有已到帐的balance才能用。而且reimburse的必须是已经发生的service,就是说如果你三月底交的4月份的学费，不能三月底reimburse,要等到四月结束后。这就意味着你的receipt上最好除了taxid,还要有service period from xxx to xxxx.
3. Tax benefit & Eligible work related expense --- FSA 享有很好的tax exemption待遇。FSA contribution is suppose to be completely pre-tax,不用交SSN,Medicare,Federal, and State tax. (Even better than your 401k, which you still need to pay SSN & Medicare tax).但是tax benefit 是有条件的。那就是你 >>>>>Reimburse 的expense得是花在qualified individual身上,>>>>>而且不超过IRS规定的 reimbursement limit. 前一条比较简单，对大多妈妈们来说最相关的就是孩子不能超过13岁，满十三的这一年要prorated. 后一条比较复杂，因为这个tax deduction 的limit取决于五个条件。 这五个条件反映在 Form2441 Part III （https://www.irs.gov/pub/irs-pdf/i2441.pdf）上，具体政策写在 Pub 503（https://www.irs.gov/pub/irs-pdf/p503.pdf）里。为了避免引起争议，下面我尽量引用IRS原文。 蓝色字体是直接相关的中文翻译，不愿读太多英文的直接读蓝色部分就行
[IRS Pub 503 page 10]
Dependent care benefits include: 1) Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, 2) The fair market value of care in a daycare facility providedor sponsored by your employer, and 3) Pre-tax contributions you made under a dependent care flexible spending arrangement. (说明DFSA被定义为Dependent Care Benefit的一种）
Exclusion or deduction: If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. （说明Dependent Care Benefit 包括DFSA能直接从paycheck上deduct as pretax）Your employer can tell you whether your benefit plan qualifies.To claim the exclusion, you must complete Part III of Form 2441. You can't use Form 1040 EZ.
The amount you can exclude or deduct is limited to the smallest of: （说明能免税的只是limit以下的那部分,limit=以下五个数字最小的那个） 1) The total amount of dependent care benefits you received during the year (这是你的DFSA Contribution amount) 2) The total amount of qualified expenses you incurred during the year, （符合要求的收入，Form 2441 instruction Page 2 定义qualified expense as 'amounts paid for household services and care of the qualifying person while you worked or looked for work') 3) Your earned income, (本人收入） 4) Your spouse's earned income, or （配偶收入） 5) $5,000 ($2,500 if married filing separately) （$5000 Family cap by IRS regulation)
重点这里在于smallest of the 5. 如果夫妻双方收入都多于$5000,则$5000都可免税。如果一方收入少于$5000,比如只有$2000,则无论你contribute了多少，能免税的最多只有那$2000.如果一方0收入，则你的FSA contribution都不满足免税条件。唯一例外的情况是夫妻一方或双方是full-time student或disabled.见下面
[原文from Form 2441 Instruction page 4] Your spouse's earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of 5 calendar months during 2016. The months need not be consecutive. A school doesn't include an on-the-job training course, correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she wasn't physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis.For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2016).Enter that amount on line 5. If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 这里是说满足5个月full time student status的条件（或者disabled)，你（或者配偶）被自动认为上学的那个月有$250收入，如果有多于一个孩子，这个数字上升为$500.以此作为你那个月的收入。当然如果你同时有其他工作收入，就按高的算。这样学生和残障人士收入就不再是零了。这样算出的年收入用来决定学生/残障家庭有多少FSA contribution是tax deductible的。
******请注意这里特殊待遇的只有学生和disabled.不管你是找工作也好，just stay at home也好，只要一方收入为0，FSA money都不能享有tax benefit. 仔细看 Form 2441 instruction Page 2,也有说到这一点： [form 2441 instruction Page 2] Who Can Take the Credit or Exclude Dependent Care Benefits? You can take the credit or the exclusion if all five of the following apply. ........... 2） The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn't find a job and have no earned income for the year,you can't take the credit or the exclusion. (明白说无收入就不qualify.这里的exclusion就是指 exclude Dependent Care Benefit from paycheck, including FSA. Credit指的是我们下面要讲的Child Care Expense Credit) But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later. ......... 但实际情况是因为雇主无法知道雇员配偶的收入情况，很多人在这里钻了空子。配偶无收入，另一方 pretax contribute了$5000.年终报税也没有正确补税。其实严格遵从Form 2441 的instruction,就会知道这里其实没有漏洞。 因为即使你contribute了$5000，paycheck上也没有withhold你的Federal & State tax。年终报税时，你的Form 2441 line 19 (spouse income) 如果为 0，line 24 (deductible benefit) 算出来就为0，最后line 26 (taxable benefit) 就应该是你的Full DFSA contribution. 按instruction, Form 2441 line 26是要加回到 Form 1040 line 7的,这样就成了taxable income, 要补交state & federal tax. Form2441 的part III 就是用来算这个tax deductible reimbursement 的 limit. 除非你选择有意ignore它来逃税。
Q：一年有一部分时间有收入，另一部分时间在家, DFSA contribution能免税么？ A: 个人理解是如果配偶正常工作并contribute $5000. 而你一月有 $4000收入， 2月-12月呆在家没工作。每月daycare $1000. 一共$12000.一月的$1000 cost肯定能免税。如果你能provide document for job hunting，一月以后的daycare expense也有$3000可以免税. 因为免税额不能超过你的全年$4000收入（假设配偶比你挣得多). 如果你不能证明自己在actively seeking job,2月到12月的daycare expense就不能免税，在Form 2441 line 16 (qualified expense)只能填 $1000, 另外$4000最后会end up in line 26 as taxable benefit, and will be added to your Form 1040 line 7 as taxable income. (见Pub 503 Page 6 Work for Part of the Year) https://ttlc.intuit.com/questions/3402380-am-i-eligible-for-dependent-care-benefit-fsa-if-spouse-is-unemployed-but-looking-for-work
Q:如何证明在找工作。 A:一般得有dated job application submission的print out,面试通知，面试人verifiable contact etc.如果你拿unemployment benefit, 那就已经要求你prove yourself actively seeking a job. 所以就一般就不用额外证明了。但如果你全年都在找工作，但一直没有收入。年底就应该填Form 2441,你家的FSA contribution应该就不能享有tax deductible 待遇，Form 2441 Part III会显示Line 24 (Deductible Benefit) 为0，Line 26（taxable benefit)= Full FSA contribution,要加回到Form 1040 Line 7 as taxable income. https://ttlc.intuit.com/questions/2580370-dependent-care-fsa
Q: 不qualify FSA tax deductible,可是已经contribute了怎么办？ A: 如果daycare cost >contribution,你可以一样submit claim to get your contribution money back.年终报税时正确填写form 2441上的part III,关于本人和配偶各自收入的部分，正确计算taxable benefit,并加回到Form 1040 line 7,补上Federal & State tax.关于少了的那部分SSN和Medicare tax,我还没有答案，欢迎大家补充。 https://ttlc.intuit.com/questions/2735783-what-should-i-do-if-i-contributed-to-dependent-care-fsa-but-find-that-i-was-not-qualified-since-my-wife-was-unemployed
Q: 本人和配偶各contribute了$5000, 超过了family cap,怎么办？ A: 原则上雇主是无法知道你配偶的收入，也不知道配偶是否重复contribute了。所以雇主无法对你做任何追究。所以你们俩人应该还可以正常claim把钱拿回来的。但是你们各自的contribution都会出现在各自的W2 box 10里。Box 10是被要求在Form 2441 Part III 申报的。所以IRS 是能看到你们over contributed to FSA的。在Form 2441里计算可以免税的expense limit时，是上面所说五个数字最小的那个， 虽然你和配偶的收入足够高，qualified expense也超过一万，但是第五条有一个family cap $5000, 所以你额外contribute的$5000 最后会显示在 line 26 (taxable benefit)里，加回Form 1040 line7 补交federal & state tax. 关于少了的那部分SSN和Medicare tax,我还没有答案，欢迎大家补充。https://ttlc.intuit.com/questions/3364909-contributed-too-much-to-a-dependent-care-fsa http://money.stackexchange.com/questions/26973/over-contributed-to-dependent-care-fsa-for-2014 https://www.accountantforums.com/threads/double-dipping-dependent-care-fsa.140907/
Q: Daycare expense less than DFSA contribution, can I get the money back? A: Unless your employer plan offers a rollover option (up to $500 could be carried over to next year according to IRS), your unused DFSA money will be forfeited.
Q: 5000刀DFSA还需要报税的时候再报一遍么？我的理解是那5000块已经免过税了，你只需要平时用daycare的账单reimbursed回来就好了？ A: 要报的，雇主只是负责提供FSA的set up,具体你能不能免税，全部还是部分免税，是由你自己年终填税单决定的。[见Pub 503 Page 2] Dependent care benefits. If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. (这里说如果你雇主提供FSA,这部分钱有可能能免税，并不是说一定都能免）You must complete Form 2441, Part III, before you can figure the amount of your credit. See Dependent Care Benefits under How To Figure the Credit, later。 如果符合条件，这 $5000都会是deductible benefit (line 24)，Line26 （taxable benefit)会为0。所以你不会因此多交税。因为你没有逃税，如果以前忘了填这一部分，应该问题也不大的。
Q:离婚可以各自claim$5000么？ A: 好像跟谁claim 孩子为dependent无关， 更重要的是谁跟孩子在一起的时间多，同样的时间分配，看收入。(当然如果你和另一半商量好各 claim一个，只要没有inconsistency,应该没人查。别两人都claim同一个孩子，就有迹可循了） [Pub503 Page3-4] Child of divorced or separated parents or parents living apart. Even if you can't claim your child as a dependent,he or she is treated as your qualifying person if: 1) The child was under age 13 or wasn't physically or mentally able to care for himself or herself, 2) The child received over half of his or her support during the calendar year from one or both parents whoare divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, 3)The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. (The custodial parent is the parent with whom the child lived for the greater number of nights in 2016. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Publication 501.The noncustodial parent can't treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child ofdivorced or separated parents. )
Q：一年有一部分时间有收入，另一部分时间在家, DFSA contribution能免税么？ A: 个人理解是如果配偶正常工作并contribute $5000. 而你一月有 $4000收入， 2月-12月呆在家没工作。每月daycare $1000. 一共$12000.一月的$1000 cost肯定能免税。如果你能provide document for job hunting，一月以后的daycare expense也有$3000可以免税. 因为免税额不能超过你的全年$4000收入（假设配偶比你挣得多). 如果你不能证明自己在actively seeking job,2月到12月的daycare expense就不能免税，在Form 2441 line 16 (qualified expense)只能填 $1000, 另外$4000最后会end up in line 26 as taxable benefit, and will be added to your Form 1040 line 7 as taxable income.
Q: 不qualify FSA tax benefit,可是已经contribute了怎么办？ A: 如果daycare cost >contribution,你可以一样submit claim to get your contribution money back.年终报税时正确填写form 2441上的part III,关于本人和配偶各自收入的部分，正确计算taxable benefit,并加回到Form 1040 line 7,补上Federal & State tax.关于少了的那部分SSN和Medicare tax,我还没有答案，欢迎大家补充。
Q: Daycare expense less than DFSA contribution, can I get the money back? A: Unless your employer plan offers a rollover option (up to $500 could be carried over to next year according to IRS), your unused DFSA money will be forfeited.
如果两个孩子是6000 credits，如果你FSA 5000， 那么还有1000的expense可以用到这个credits,因为家庭收入超过一定数目， rate就开始下降， 35%-15%，$1000 x %based on income tax credit，最多1000刀节省350，最少节省150.取决于家庭的收入
Daycare费用主要可以有两种免税方式。Dependent Care FSAC（DFSA） 和Child Care Expense Credit.
先说DFSA 1. 背景 -----Dependent Care FSA（DFSA）是Flexible Spending Account的一种,另一种是Medical FSAM（MFSA）, 用于医 疗费用。 都是雇主提供的福利 ,类似医疗保险，在大家每年的benefit open enrollment时sign-up. 但是一般每年都要重新sign-up,不会像医疗保险那样自动carry over你上一年的选择。Dependent FSA目前是$5000 per family.夫妻双方任何一人contribute都可以，但是不能超过$5000的family cap.
2. 怎么报账 ----- FSA 不是mandated,所以不是所有雇主都提供。提供的雇主各自有自己的management company。你需要在 management company的网站上注册账号，这样就可以随时view balance, submit claim了。你选择的contribution amount按pay schedule进入账户，钱到账之后，你就可以网上提交你的daycare tuition payment receipt. 但是和MFSA不同的是，MFSA是你一年的total contribution 都available for reimbursement from Jan 1st (Day1). DFSA只有已到帐的balance才能用。而且reimburse的必须是已经发生的service,就是说如果你三月底交的4月份的学费，不能三月底reimburse,要等到四月结束后。这就意味着你的receipt上最好除了taxid,还要有service period from xxx to xxxx.
3. Tax benefit & Eligible work related expense --- FSA 享有很好的tax exemption待遇。FSA contribution is suppose to be completely pre-tax,不用交SSN,Medicare,Federal, and State tax. (Even better than your 401k, which you still need to pay SSN & Medicare tax).但是tax benefit 是有条件的。那就是你 >>>>>Reimburse 的expense得是花在qualified individual身上,>>>>>而且不超过IRS规定的 reimbursement limit. 前一条比较简单，对大多妈妈们来说最相关的就是孩子不能超过13岁，满十三的这一年要prorated. 后一条比较复杂，因为这个tax deduction 的limit取决于五个条件。 这五个条件反映在 Form2441 Part III （https://www.irs.gov/pub/irs-pdf/i2441.pdf）上，具体政策写在 Pub 503（https://www.irs.gov/pub/irs-pdf/p503.pdf）里。为了避免引起争议，下面我尽量引用IRS原文。 蓝色字体是直接相关的中文翻译，不愿读太多英文的直接读蓝色部分就行
[IRS Pub 503 page 10]
Dependent care benefits include: 1) Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, 2) The fair market value of care in a daycare facility providedor sponsored by your employer, and 3) Pre-tax contributions you made under a dependent care flexible spending arrangement. (说明DFSA被定义为Dependent Care Benefit的一种）
Exclusion or deduction: If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. （说明Dependent Care Benefit 包括DFSA能直接从paycheck上deduct as pretax）Your employer can tell you whether your benefit plan qualifies.To claim the exclusion, you must complete Part III of Form 2441. You can't use Form 1040 EZ.
The amount you can exclude or deduct is limited to the smallest of: （说明能免税的只是limit以下的那部分,limit=以下五个数字最小的那个） 1) The total amount of dependent care benefits you received during the year (这是你的DFSA Contribution amount) 2) The total amount of qualified expenses you incurred during the year, （符合要求的收入，Form 2441 instruction Page 2 定义qualified expense as 'amounts paid for household services and care of the qualifying person while you worked or looked for work') 3) Your earned income, (本人收入） 4) Your spouse's earned income, or （配偶收入） 5) $5,000 ($2,500 if married filing separately) （$5000 Family cap by IRS regulation)
重点这里在于smallest of the 5. 如果夫妻双方收入都多于$5000,则$5000都可免税。如果一方收入少于$5000,比如只有$2000,则无论你contribute了多少，能免税的最多只有那$2000.如果一方0收入，则你的FSA contribution都不满足免税条件。唯一例外的情况是夫妻一方或双方是full-time student或disabled.见下面
[原文from Form 2441 Instruction page 4] Your spouse's earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of 5 calendar months during 2016. The months need not be consecutive. A school doesn't include an on-the-job training course, correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she wasn't physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis.For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2016).Enter that amount on line 5. If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 这里是说满足5个月full time student status的条件（或者disabled)，你（或者配偶）被自动认为上学的那个月有$250收入，如果有多于一个孩子，这个数字上升为$500.以此作为你那个月的收入。当然如果你同时有其他工作收入，就按高的算。这样学生和残障人士收入就不再是零了。这样算出的年收入用来决定学生/残障家庭有多少FSA contribution是tax deductible的。
******请注意这里特殊待遇的只有学生和disabled.不管你是找工作也好，just stay at home也好，只要一方收入为0，FSA money都不能享有tax benefit. 仔细看 Form 2441 instruction Page 2,也有说到这一点： [form 2441 instruction Page 2] Who Can Take the Credit or Exclude Dependent Care Benefits? You can take the credit or the exclusion if all five of the following apply. ........... 2） The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn't find a job and have no earned income for the year,you can't take the credit or the exclusion. (明白说无收入就不qualify.这里的exclusion就是指 exclude Dependent Care Benefit from paycheck, including FSA. Credit指的是我们下面要讲的Child Care Expense Credit) But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later. ......... 但实际情况是因为雇主无法知道雇员配偶的收入情况，很多人在这里钻了空子。配偶无收入，另一方 pretax contribute了$5000.年终报税也没有正确补税。其实严格遵从Form 2441 的instruction,就会知道这里其实没有漏洞。 因为即使你contribute了$5000，paycheck上也没有withhold你的Federal & State tax。年终报税时，你的Form 2441 line 19 (spouse income) 如果为 0，line 24 (deductible benefit) 算出来就为0，最后line 26 (taxable benefit) 就应该是你的Full DFSA contribution. 按instruction, Form 2441 line 26是要加回到 Form 1040 line 7的,这样就成了taxable income, 要补交state & federal tax. Form2441 的part III 就是用来算这个tax deductible reimbursement 的 limit. 除非你选择有意ignore它来逃税。
Daycare费用主要可以有两种免税方式。Dependent Care FSAC（DFSA） 和Child Care Expense Credit.
先说DFSA
1. 背景 -----Dependent Care FSA（DFSA）是Flexible Spending Account的一种,另一种是Medical FSAM（MFSA）, 用于医 疗费用。 都是雇主提供的福利 ,类似医疗保险，在大家每年的benefit open enrollment时sign-up. 但是一般每年都要重新sign-up,不会像医疗保险那样自动carry over你上一年的选择。open enrollment 决定了下一年的contribution amount以后，一般不可以中途改变，除非有life time changing event. Dependent FSA目前是$5000 per family.夫妻双方任何一人contribute都可以，但是不能超过$5000的family cap.
2. 怎么报账 ----- FSA 不是mandated,所以不是所有雇主都提供。提供的雇主各自有自己的management company。你需要在 management company的网站上注册账号，这样就可以随时view balance, submit claim了。你选择的contribution amount按pay schedule进入账户，钱到账之后，你就可以网上提交你的daycare tuition payment receipt. 但是和MFSA不同的是，MFSA是你一年的total contribution 都available for reimbursement from Jan 1st (Day1). DFSA只有已到帐的balance才能用。而且reimburse的必须是已经发生的service,就是说如果你三月底交的4月份的学费，不能三月底reimburse,要等到四月结束后。这就意味着你的receipt上最好除了taxid,还要有service period from xxx to xxxx.
3. Tax benefit & Eligible work related expense --- FSA 享有很好的tax exemption待遇。FSA contribution is suppose to be completely pre-tax,不用交SSN,Medicare,Federal, and State tax. (Even better than your 401k, which you still need to pay SSN & Medicare tax).但是tax benefit 是有条件的。那就是你 >>>>>Reimburse 的expense得是花在qualified individual身上,>>>>>而且不超过IRS规定的 reimbursement limit.
前一条比较简单，对大多妈妈们来说最相关的就是孩子不能超过13岁，满十三的这一年要prorated. 后一条比较复杂，因为这个tax deduction 的limit取决于五个条件。 这五个条件反映在 Form2441 Part III （https://www.irs.gov/pub/irs-pdf/i2441.pdf）上，具体政策写在 Pub 503（https://www.irs.gov/pub/irs-pdf/p503.pdf）里。为了避免引起争议，下面我尽量引用IRS原文。 蓝色字体是直接相关的中文翻译，不愿读太多英文的直接读蓝色部分就行
[IRS Pub 503 page 10]
Dependent care benefits include:
1) Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work,
2) The fair market value of care in a daycare facility providedor sponsored by your employer, and
3) Pre-tax contributions you made under a dependent care flexible spending arrangement. (说明DFSA被定义为Dependent Care Benefit的一种）
Exclusion or deduction:
If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. （说明Dependent Care Benefit 包括DFSA能直接从paycheck上deduct as pretax）Your employer can tell you whether your benefit plan qualifies.To claim the exclusion, you must complete Part III of Form 2441. You can't use Form 1040 EZ.
The amount you can exclude or deduct is limited to the smallest of: （说明能免税的只是limit以下的那部分,limit=以下五个数字最小的那个）
1) The total amount of dependent care benefits you received during the year (这是你的DFSA Contribution amount)
2) The total amount of qualified expenses you incurred during the year, （符合要求的收入，Form 2441 instruction Page 2 定义qualified expense as 'amounts paid for household services and care of the qualifying person while you worked or looked for work')
3) Your earned income, (本人收入）
4) Your spouse's earned income, or （配偶收入）
5) $5,000 ($2,500 if married filing separately) （$5000 Family cap by IRS regulation)
重点这里在于smallest of the 5. 如果夫妻双方收入都多于$5000,则$5000都可免税。如果一方收入少于$5000,比如只有$2000,则无论你contribute了多少，能免税的最多只有那$2000.如果一方0收入，则你的FSA contribution都不满足免税条件。唯一例外的情况是夫妻一方或双方是full-time student或disabled.见下面
[原文from Form 2441 Instruction page 4]
Your spouse's earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of 5 calendar months during 2016. The months need not be consecutive. A school doesn't include an on-the-job training course, correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she wasn't physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis.For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2016).Enter that amount on line 5. If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 这里是说满足5个月full time student status的条件（或者disabled)，你（或者配偶）被自动认为上学的那个月有$250收入，如果有多于一个孩子，这个数字上升为$500.以此作为你那个月的收入。当然如果你同时有其他工作收入，就按高的算。这样学生和残障人士收入就不再是零了。这样算出的年收入用来决定学生/残障家庭有多少FSA contribution是tax deductible的。
******请注意这里特殊待遇的只有学生和disabled.不管你是找工作也好，just stay at home也好，只要一方收入为0，FSA money都不能享有tax benefit. 仔细看 Form 2441 instruction Page 2,也有说到这一点：
[form 2441 instruction Page 2]
Who Can Take the Credit or Exclude Dependent Care Benefits?
You can take the credit or the exclusion if all five of the following apply.
...........
2） The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn't find a job and have no earned income for the year,you can't take the credit or the exclusion. (明白说无收入就不qualify.这里的exclusion就是指 exclude Dependent Care Benefit from paycheck, including FSA. Credit指的是我们下面要讲的Child Care Expense Credit) But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later.
.........
但实际情况是因为雇主无法知道雇员配偶的收入情况，很多人在这里钻了空子。配偶无收入，另一方 pretax contribute了$5000.年终报税也没有正确补税。其实严格遵从Form 2441 的instruction,就会知道这里其实没有漏洞。 因为即使你contribute了$5000，paycheck上也没有withhold你的Federal & State tax。年终报税时，你的Form 2441 line 19 (spouse income) 如果为 0，line 24 (deductible benefit) 算出来就为0，最后line 26 (taxable benefit) 就应该是你的Full DFSA contribution. 按instruction, Form 2441 line 26是要加回到 Form 1040 line 7的,这样就成了taxable income, 要补交state & federal tax. Form2441 的part III 就是用来算这个tax deductible reimbursement 的 limit. 除非你选择有意ignore它来逃税。
再说Child Care Expense Credit. （今天忙，这个周末写完，）
总结一下：
总结一下在使用DFSA时，实际上有三个数字，
>>>>>>你的contribution amount (#1+#5 above, 在前一年open enrollment的时候自己决定，但不能超过$5000/family,)
>>>>>>实际 qualified child care expense (#2 above, =实际child care费用，减去non-work related part,这部分和你每个月的工作状态有关)
>>>>>> 夫妻双方的收入，注意不是combined,是取收入低的那个算 （#3 & #4 above）
FAQ:
Q: 夫妻一方全年无可报税收入,又不符合残障和full-time student条件，另一方能用DFSA省税么？
A: 理论上看来不行，即使你claim自己全年都在找工作。 当然这世界都是撑死胆大的，饿死胆小的，您自己斟酌着站那一队吧https://ttlc.intuit.com/questions/2950231-is-the-dependent-care-fsa-only-for-the-families-where-both-parents-work
Q：一年有一部分时间有收入，另一部分时间在家, DFSA contribution能免税么？
A: 个人理解是如果配偶正常工作并contribute $5000. 而你一月有 $4000收入， 2月-12月呆在家没工作。每月daycare $1000. 一共$12000.一月的$1000 cost肯定能免税。如果你能provide document for job hunting，一月以后的daycare expense也有$3000可以免税. 因为免税额不能超过你的全年$4000收入（假设配偶比你挣得多). 如果你不能证明自己在actively seeking job,2月到12月的daycare expense就不能免税，在Form 2441 line 16 (qualified expense)只能填 $1000, 另外$4000最后会end up in line 26 as taxable benefit, and will be added to your Form 1040 line 7 as taxable income. (见Pub 503 Page 6 Work for Part of the Year)
https://ttlc.intuit.com/questions/3402380-am-i-eligible-for-dependent-care-benefit-fsa-if-spouse-is-unemployed-but-looking-for-work
Q:如何证明在找工作。
A:一般得有dated job application submission的print out,面试通知，面试人verifiable contact etc.如果你拿unemployment benefit, 那就已经要求你prove yourself actively seeking a job. 所以就一般就不用额外证明了。但如果你全年都在找工作，但一直没有收入。年底就应该填Form 2441,你家的FSA contribution应该就不能享有tax deductible 待遇，Form 2441 Part III会显示Line 24 (Deductible Benefit) 为0，Line 26（taxable benefit)= Full FSA contribution,要加回到Form 1040 Line 7 as taxable income.
https://ttlc.intuit.com/questions/2580370-dependent-care-fsa
Q: Part-time worker怎么办？
A: 如果你一周工作三天，你的daycare有三天的option $150/wk. 但你选择上满5天 $250/wk。理论上只有 这$150可以tax deduction. 如果daycare 不提供3天option, 那五天full-time tuition都可以tax deduct(见Pub503 Page 6 Part-time Work)
Q: 不qualify FSA tax deductible,可是已经contribute了怎么办？
A: 如果daycare cost >contribution,你可以一样submit claim to get your contribution money back.年终报税时正确填写form 2441上的part III,关于本人和配偶各自收入的部分，正确计算taxable benefit,并加回到Form 1040 line 7,补上Federal & State tax.关于少了的那部分SSN和Medicare tax,我还没有答案，欢迎大家补充。
https://ttlc.intuit.com/questions/2735783-what-should-i-do-if-i-contributed-to-dependent-care-fsa-but-find-that-i-was-not-qualified-since-my-wife-was-unemployed
Q: 本人和配偶各contribute了$5000, 超过了family cap,怎么办？
A: 原则上雇主是无法知道你配偶的收入，也不知道配偶是否重复contribute了。所以雇主无法对你做任何追究。所以你们俩人应该还可以正常claim把钱拿回来的。但是你们各自的contribution都会出现在各自的W2 box 10里。Box 10是被要求在Form 2441 Part III 申报的。所以IRS 是能看到你们over contributed to FSA的。在Form 2441里计算可以免税的expense limit时，是上面所说五个数字最小的那个， 虽然你和配偶的收入足够高，qualified expense也超过一万，但是第五条有一个family cap $5000, 所以你额外contribute的$5000 最后会显示在 line 26 (taxable benefit)里，加回Form 1040 line7 补交federal & state tax. 关于少了的那部分SSN和Medicare tax,我还没有答案，欢迎大家补充。https://ttlc.intuit.com/questions/3364909-contributed-too-much-to-a-dependent-care-fsa
http://money.stackexchange.com/questions/26973/over-contributed-to-dependent-care-fsa-for-2014
https://www.accountantforums.com/threads/double-dipping-dependent-care-fsa.140907/
Q: Daycare expense less than DFSA contribution, can I get the money back?
A: Unless your employer plan offers a rollover option (up to $500 could be carried over to next year according to IRS), your unused DFSA money will be forfeited.
Q: 5000刀DFSA还需要报税的时候再报一遍么？我的理解是那5000块已经免过税了，你只需要平时用daycare的账单reimbursed回来就好了？
A: 要报的，雇主只是负责提供FSA的set up,具体你能不能免税，全部还是部分免税，是由你自己年终填税单决定的。[见Pub 503 Page 2] Dependent care benefits.
If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. (这里说如果你雇主提供FSA,这部分钱有可能能免税，并不是说一定都能免）You must complete Form 2441, Part III, before you can figure the amount of your credit. See Dependent Care Benefits under How To Figure the Credit, later。
如果符合条件，这 $5000都会是deductible benefit (line 24)，Line26 （taxable benefit)会为0。所以你不会因此多交税。因为你没有逃税，如果以前忘了填这一部分，应该问题也不大的。
Q:付给in house nanny的钱可以用FSA么？
A:可以的，前提是你的nanny有工作许可，能提供社会安全号或者正规agency的税号。你claim从FSA付了Nanny工资，她就需要相应报税。有些nanny不愿意。甚至你可以付自己父母看孩子的费用。同样的前提，你父母需要有工作许可，没有被你claim在自己的税单上as dependent, 独立相应报税。Nanny和自己父母这时是作为你的household employee,[见Pub503 page7 Household Service]
http://moneyning.com/money-tips/dependent-day-care-flexible-spending-account-fsa/
Q:离婚可以各自claim$5000么？
A: 好像跟谁claim 孩子为dependent无关， 更重要的是谁跟孩子在一起的时间多，同样的时间分配，看收入。(当然如果你和另一半商量好各 claim一个，只要没有inconsistency,应该没人查。别两人都claim同一个孩子，就有迹可循了）
[Pub503 Page3-4] Child of divorced or separated parents or parents living apart.
Even if you can't claim your child as a dependent,he or she is treated as your qualifying person if:
1) The child was under age 13 or wasn't physically or mentally able to care for himself or herself,
2) The child received over half of his or her support during the calendar year from one or both parents whoare divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year,
3)The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. (The custodial parent is the parent with whom the child lived for the greater number of nights in 2016. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Publication 501.The noncustodial parent can't treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child ofdivorced or separated parents. )
最后一楼
mark!
看了mm在另外帖子里的回帖，很有用
update：
刚才google了下，好像我们家的情况，可以继续报剩下的daycare费用，作为child care expense credit。参考链接
https://www.irs.gov/uac/ten-things-to-know-about-the-child-and-dependent-care-credit
第8、9条写明，如果用了employer提供的FSA 的5000，那么daycare钱减去5000，剩下的钱可以报child care expense credit，但是不能超过6000刀， 不知道我理解的对不对？
再次感谢楼主，希望没有干扰您的思路。
如果一家两个孩子，父母离婚了，商量好离婚后每年双方各自ｃｌａｉｍ一个孩子做dependent，这种情形，离婚了的父母可以各自存５０００的DFSA,保税的时候ｃｌａｉｍ ５０００吗？
我知道如果没有离婚，哪怕是分开保税，父母一共只能存５０００，保税一共只能报６０００.不知道的事离婚以后是什么情形。
加在第二贴 FAQ里了
应该是可以的
好贴
☆ 发自 iPhone 华人一网 1.11.08
补在FAQ了
mark
如果两个孩子是6000 credits，如果你FSA 5000， 那么还有1000的expense可以用到这个credits,因为家庭收入超过一定数目， rate就开始下降， 35%-15%，$1000 x %based on income tax credit，最多1000刀节省350，最少节省150.取决于家庭的收入
Mark
Mark
A: 理论上看来不行，即使你claim自己全年都在找工作。 当然这世界都是撑死胆大的，饿死胆小的，您自己斟酌着站那一队吧https://ttlc.intuit.com/questions/2950231-is-the-dependent-care-fsa-only-for-the-families-where-both-parents-work
没有收入就不行啊，smallest of salary, or 5000. 就算你最后找到了，只拿到半个月paycheck ，那就只能contribute那么多了 。
mm说的没错，问题是FSA contribute多少是前一年enrollment时就要定下来的，第二年实际情况可能和预计不一样，比如丢工作，part-time之类的。所以 Form 2441实际上就是给了大家一个纠错补税的机会.
一直关注这个帖子！！期待～～～～