Can I claim the fees I pay to my family member through the Dependent Care FSA?

The dependent care fees you pay to your relatives may be eligible for reimbursement through the Dependent Care FSA. The child care provider must have a Tax ID number or a valid Social Security number, and they must claim the fees as income on their taxes.
Child care provided by a parent or another dependent of the household will not be eligible for reimbursement per IRS guidelines.