Gay couple dependent care question

[momof3]

Gay couple...married for Mass tax return. HOH(A) and Single (X) for Federal. Both individuals work. Two kids 5 and 1. Can they each contribute $5K pre tax to their dependent care plan?(assume both make enough money, expenses are incurred) Can (A) take 1 kid and (X) take other kid as dependent (both children were adopted by (X) ; (A) is biological mother) and have 10K pretax to spend on daycare? Comments or am I totally missing something?

thanks

[kcjenkins]

Sounds like it would work, since both are legally parents of both children. Just another strange result of our confused and complex marital and dependency tax laws.

[imjulier]

Not that KC is not THE guru, but I agree, it should work. Yipee, a tax break for not being allowed to marry.

[Maura]

It will affect the MA return.