Dependent Care Flexible Spending Account

• The minimum per-pay contribution is $5 per pay
• The maximum contribution varies by Federal tax filing status and is as follows:
  • Single or Married Filing Separately: $96 per pay
  • Married Filing Jointly or Head of Household: $192 per pay
• Is used to cover child care for children age 12 or younger
• Child care can be in-home or at another facility, which must meet all federal and state regulations if more than six (6) children are under care
• Can be used for Elder Care
• The list of eligible expenses can be found in IRS Publication 503 or online at https://www.irs.gov/publications/p503
• You will receive a benefits card which you can use to access your Dependent Care FSA

Resources