Who is covered by an HCFSA?

The HCFSA may reimburse expenses for the employee, the employee’s spouse, or dependent. Under the Code §152 definition of dependent, an individual is a taxpayer’s dependent only if the individual is either a “qualifying child” or a “qualifying relative” (without regard to the gross income limit) of the taxpayer.

The definition of “qualifying child” and “qualifying relative” can be found here