Who can receive reimbursements?

1. Current and former employees. 2. Spouses and dependents of those employees. 3. Any person you could have claimed as a dependent on your return except that: The person filed a joint return, The person had gross income of $4,000 or more, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2015 return. 4. Your child under age 27 at the end of your tax year. 5. Spouses and dependents of deceased employees. For this purpose, a child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child's exemption.