Maximum Annual Contributions For Dependent Care FSAs

Federal tax laws place limitations on the amount you can contribute to a Dependent Care FSA each plan year. You may choose an annual contribution up to the maximum family amount for which you qualify. It is your responsibility to ensure your annual contributions do not exceed the maximum amount allowed by the IRS. 

Your Tax Filing Status

Married and Filing Separately:
 

Single:
 

Married Filing Jointly, or, Single Parent:
 

Any Status:

 

Maximum Annual Contribution

$2,500
 

$5,000
 

$5,000
 

If you or your spouse earn less than $5,000 per year, your maximum annual contribution is equal to the lower of the two incomes.

OR

If your spouse is a full-time student or incapable of self-care, your maximum annual contribution is $3,000 a year for one dependent and $5,000 for two or more dependents.