The Dependent Care FSA helps you pay dependent care expenses, including day care, after-school programs for children under 13, or elder care programs that allow you to work full-time.
For 2026, you may contribute up to $7,500 per household if you’re married and file jointly, or if you are single and head of household. If you are married and file separately, the maximum is $3,750. If your spouse/qualified domestic partner is enrolled in a Dependent Care FSA with another employer, you and your spouse/domestic partner may only collectively elect to contribute up to the $7,500 maximum.
Flexible Spending Accounts (FSAs) let you set aside tax‑free dollars to pay for eligible health care or dependent care expenses. You can choose to contribute to a Health Care FSA, a Dependent Care FSA, or both. Each account is separate, and funds can’t be transferred between them.
FSAs are subject to IRS rules. Services need to be incurred by December 31, and you have until March 31 of the following year to submit claims for reimbursement.
General Purpose and Limited Purpose Health Care FSAs allow you to carry over $680 into the following year. Amounts over this limit will be forfeited. The Dependent Care FSA does not allow rolling over any funds—funds in the account at the end of the year will be forfeited.
