You can use your Dependent Care Flexible Spending Account (DCFSA) to pay for a variety of child and elder care services so you can save money on caregiving.
Read on to find out more on how your DCFSA works, or jump to a section with these links:
What is a DCFSA?
A DCFSA is a pre-tax benefit account used to pay for eligible dependent care services. DCFSA funds can pay for services such as preschool, summer day camp, before or after school programs, and child or elder daycare.
A DCFSA is a smart, simple way to save money while taking care of your loved ones so that you can continue to work.
You decide how much to contribute to your DCFSA, and funds are withdrawn automatically from each paycheck for deposit into your account before taxes are deducted.
As soon as your account is funded, you can use your balance to pay for many eligible dependent care expenses.
What is the age requirement for using DCFSA funds for childcare?
DCFSA funds are intended to pay for care services for children under the age of 13 so that you (and your spouse, if applicable) can work or attend school full-time. Eligible DCFSA dependents include:
Children under the age of 13 who are your biological, adopted, stepchild, or foster child, or otherwise qualify as a tax dependent. They must reside with you for more than half the year, and you must provide more than half of their financial support.
Children age 13 and older may be eligible if mentally or physically incapable of self-care.
If you are divorced, your child may still be considered a qualifying individual if they live with you, even if the noncustodial parent claims the tax exemption.
A spouse, parents, or other tax-dependent adults who reside with you for more than half the year and who are physically or mentally incapable of self-care.
DCFSA eligible expenses
Check our DCFSA eligible expenses list for examples and explanations of eligible expenses.
The internal Revenue Service (IRS) determines which expenses are eligible for reimbursement.
While this list identifies the eligibility of some of the most common dependent care expenses, it’s not meant to be comprehensive.
Please check with your tax professional if you have questions about whether a particular expense is eligible for reimbursement under this program.
DCFSA maximum yearly contribution limits
The IRS sets the annual contribution limits for DCFSAs. You can contribute up to the maximums listed below:
Marital Status | 2025 & 2026 Contribution Limits |
If account holder is married and files a separate tax return | $2,500 for each tax return filed up to the $5,000 maximum for 2025
$3,750 for each tax return filed up to the $7,500 maximum for 2026
|
If the account holder is married and files a joint tax return
| $5,000 maximum for 2025 $7,500 maximum for 2026 |
If the account holder is single/head of household* | $5,000 maximum for 2025 $7,500 maximum for 2026 |
**If you and your spouse are both eligible to contribute to a Dependent Care FSA through your respective employers, you and your spouse may not each claim $5,000 for 2025 or $7,500 for 2026. Please note you may not "double-dip" expenses (e.g., expenses reimbursed under your Dependent Care FSA may not be reimbursed under your spouse's Dependent Care FSA and vice versa.)
Your maximum contribution may not exceed these earned income limitations:
If you are single, the earned income limitation is your salary, excluding contributions to your Dependent Care FSA
If you are married, the earned income limitation is the lesser of your salary, excluding contributions to your Dependent Care FSA, or your spouse's salary
Note: A different limit may apply to you according to your employer’s plan.
When are my DCFSA funds available?
Your DCFSA funds are only accessible as they are deposited with each payroll deduction. Your full DCFSA election is not available at the start of a plan year.
Calculate DCFSA tax savings
Use the savings calculator to discover your DCFSA tax savings.
What are DCFSA qualifications?
To utilize a DCFSA, you (and your spouse if filing jointly) must have earned income during the year, meaning you are working or actively looking for work, as defined by the IRS. However, your spouse is considered to have earned income (for DCFSA purposes) if they are either a full-time student for at least five calendar months during the tax year, or they are physically or mentally incapable of self-care and lived with you for more than half the year.
Am I eligible for a DCFSA if my spouse becomes employed in the middle of the year?
If your spouse is working or looking for work during the year as defined by the IRS, you may be able to enroll in a DCFSA. Consult with your employer for details.
If I’m working full-time but my spouse is a full-time student for only one semester in a specific year, am I eligible for a DCFSA?
The IRS defines a full-time student as someone enrolled at a school for the number of hours or courses it considers full-time for at least five calendar months during the taxable year, but the months need do not be consecutive.