Dependent Care Flexible Spending Account (FSA)

DEPENDENT CARE FSA 

A dependent care flexible spending account lets you set aside pre-tax dollars to help pay for dependent care. Contributing to this benefit reduces taxable income and spreads the benefits of pre-tax dollars throughout the year, helping you save 30 percent or more on your dependent care costs.

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A dependent care FSA can only be used for qualifying eligible dependent care services, such as preschool, summer day camp, before or after school programs, and child or adult daycare. In 2026, pre-tax deductions for the Dependent Care FSA cannot exceed $7,500 per plan year per household, or $3,750 if you are married and file separate tax returns. Here is a list of common Dependent Care FSA eligible expenses.

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To qualify, you and your spouse (if you have one) must both be working, looking for work, or in school full-time. You can qualify if you have a dependent who is physically or mentally incapable of self-care.