A dependent-care flexible spending account (DCAP) lets you set aside pre-tax pay for qualifying child or dependent care. For 2026, IRS Publication 15-B says an employee can exclude up to $7,500 per year of DCAP benefits, or $3,750 if married filing separately (IRC 129, as amended in 2025). The 2025 cap was $5,000 ($2,500 MFS).
$2,000 already contributed: room left $5,500.
Run the dependent-care FSA calculator →
This is the cafeteria-plan exclusion. Form 2441 (child and dependent care credit) is a different computation. Your plan can be tighter than $7,500. Unused amounts are often forfeited. Estimate, not tax advice.
Direct answer: $2,000 → $5,500
- Household cap (not MFS) = $7,500
- Room = $7,500 − $2,000 = $5,500
- Excess = $0
cap = $7,500, or $3,750 if married filing separately
remaining = max(0, cap − YTD)
excess = max(0, YTD − cap)
Checks you can re-run
| Filing | Cap | YTD | Remaining |
|---|---|---|---|
| Single / MFJ | $7,500 | $2,000 | $5,500 |
| Married filing separately | $3,750 | $0 | $3,750 |
| Single / MFJ | $7,500 | $7,500 | $0 |
| Single / MFJ | $7,500 | $8,000 | $0 (excess $500) |
The $7,500 is a household cap, not a per-child cap. Two kids do not make it $15,000.
Paycheck and the other FSA
Dependent-care elections usually reduce FIT and FICA wages the same way other §125 amounts do. They are not a 401(k). For medical HDHP savings, use HSA contribution room. For the stub after FICA and FIT, use paycheck take-home.
What this is not
- Not a health FSA. Health FSAs have a different IRS dollar limit and different carryover rules.
- Not Form 2441. You generally cannot double-dip the same expenses.
- Not an HSA. Different eligibility, different cap.
Yes. IRS Publication 15-B (2026) lists $7,500 ($3,750 if married filing separately), up from $5,000 / $2,500 in 2025. The engine uses the 2026 figures.
$3,750 each under the MFS rule in this tool.
Room is $0. Excess shows as $500. The plan should not treat the extra as an IRC 129 exclusion.