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.
The leftover is the MFS cap. The household story is already written: $2,000 YTD → $3,000 left under $5,000.
Elect $5,000 while married filing separately: over the cap by $2,500.
Run the dependent-care FSA calculator →
Hub: United States calculators.
This is the cafeteria-plan exclusion. Form 2441 (child and dependent care credit) is a different computation. Your plan can be tighter than $2,500. Unused amounts are often forfeited. Estimate, not tax advice.
Direct answer: MFS $5,000 elected → $2,500 over
- MFS cap = $2,500
- YTD / election = $5,000
- Room = $0
- Excess = $5,000 − $2,500 = $2,500
- $1,000 already in, still MFS: room = $1,500
cap = $5,000, or $2,500 if married filing separately
remaining = max(0, cap − YTD)
excess = max(0, YTD − cap)
MFS vs household on the same dollars
| Filing | Cap | YTD / election | Room | Over |
|---|---|---|---|---|
| Married filing separately | $2,500 | $5,000 | $0 | $2,500 |
| Married filing separately | $2,500 | $1,000 | $1,500 | $0 |
| Single / MFJ | $5,000 | $5,000 | $0 | $0 |
What this is not
- A health FSA. Different statute, different cap, different eligible expenses.
- An HSA. Family HDHP is $8,750. Family HSA leftover.
- Two $2,500 accounts. The MFS cap is $2,500 for that spouse, not a way to stack $5,000 by filing separately.
Payroll treatment (FIT and FICA both drop when the plan is a Section 125 DCAP) lives on the paycheck calculator.
The statute's MFS cap is $2,500 for that taxpayer. You do not get a second $5,000 household pot by splitting returns. Confirm with IRC 129 and your plan.
No. Unlike the HSA caps, the DCAP dollar amounts are written into IRC 129. They do not step up with inflation.
Often no. Many plans are use-it-or-lose-it. A grace period or small carryover is a plan rule, not this calculator.