Who is covered by an LPFSA?

The Limited Purpose FSA 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