裝了就裝到底吧 - 我陪你裝哈..

1. LZ問FSA(flexible spending account)因a life event(i.e., spousal employment status change)改變的時限.
(你舉的QLE 的例子是指:Change in employment status that AFFECTS ELIGIBILITY FOR HEALTH INSURANCE BENEFITS)
lz 隻問孩子的事情, 如果我沒有搞錯的話.

2. 豬師傅答複不錯，卻針對dependent care expense credit．
( She did not ask about the health care expense.. right?)

3. In claiming dependent care expense credit, FSA contributions are offset before any residual expense could be used to claim credit. The dollar limit of work-related dependent care expense that can be used for claiming this credit is $3,000 per qualifying dependent/$6,000 per household with two or more qualifying dependents.

(Read on: If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. See Reduced Dollar Limit under How To Figure the Credit, later.)

我不覺得 FSA - child care expense 受spouse 暫時失業的影響. 這是我的結論. 希望大家發言.