Citi Benefits Handbook
Qualifying Individuals
According to IRS rules, you may be reimbursed only for expenses incurred in caring for a qualifying individual. Generally, a qualifying individual includes:
  • Your child under age 13 who must share your residence for more than half the year and who must not provide more than half of his or her own support;
  • Your spouse who is physically or mentally unable to care for himself or herself and resides with you for more than half the year; and
  • A dependent who is mentally or physically unable to care for himself or herself and resides with you for more than half the year.