A dependent-care flexible spending account (DCAP) lets you set aside pre-tax pay for qualifying child or dependent care. IRC 129 caps the exclusion at $5,000 per household, or $2,500 if you are married filing separately. That dollar figure is written into the statute. It does not rise with inflation.
$2,000 already contributed: room left $3,000.
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 $5,000. Unused amounts are often forfeited. Estimate, not tax advice.
Direct answer: $2,000 → $3,000
- Household cap (not MFS) = $5,000
- Room = $5,000 − $2,000 = $3,000
- Excess = $0
cap = $5,000, or $2,500 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 | $5,000 | $2,000 | $3,000 |
| Married filing separately | $2,500 | $0 | $2,500 |
| Single / MFJ | $5,000 | $5,000 | $0 |
| Single / MFJ | $5,000 | $5,500 | $0 (excess $500) |
The $5,000 is a household cap, not a per-child cap. Two kids do not make it $10,000.
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.
Not under IRC 129. The engine still uses $5,000 / $2,500.
$2,500 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.
26 U.S.C. § 129 · Publication 503 (dependent care)