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 early-year leftover is already written: $2,000 YTD → $3,000 left. The late-year leftover: $3,750 YTD → $1,250 left. The MFS leftover is the cap itself: $5,000 elected is $2,500 over. This page is the mid-year leftover: $2,500 already in.
- Household (single / MFJ): room $2,500
- Married filing separately: room $0
- $1,000 YTD household: still $4,000 left
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 $5,000. Unused amounts are often forfeited. Estimate, not tax advice.
Direct answer: $2,500 YTD → $2,500 left
- Household 2026 cap = $5,000
- Room = $5,000 − $2,500 = $2,500
- Same $2,500 while MFS = $2,500 − $2,500 → $0
- $1,000 already in, household = $4,000 left
cap = $5,000, or $2,500 if married filing separately
remaining = max(0, cap − YTD)
excess = max(0, YTD − cap)
Same $2,500 YTD, two filing stories
| Status | Cap | YTD | Room / excess |
|---|---|---|---|
| Single / MFJ | $5,000 | $2,500 | $2,500 left |
| Married filing separately | $2,500 | $2,500 | $0 |
| Single / MFJ | $5,000 | $1,000 | $4,000 left |
| Single / MFJ | $5,000 | $3,750 | $1,250 left |
MFS is not a prorated household cap. It is a different statutory number. Hitting $2,500 while MFS is the ceiling, not halfway to $5,000.
What this is not
- The $2,000 or $3,750 YTD leftovers. Those still have $3,000 and $1,250 under $5,000. This page starts at $2,500.
- A health FSA. Health FSA dollars are a different cafeteria bucket. This site does not ship a health-FSA engine on this page.
- An HSA. Pub. 969 self-only leftover after a smaller YTD: $1,800 already in leaves $2,600.
- Payroll tax math. A DCAP through payroll can cut FIT and FICA. That is the paycheck calculator, other-pre-tax field.
Yes, if YTD is $2,500 and you are not MFS. Your plan can close elections earlier than December 31. Unused DCAP is often forfeited.
MFS cap is $2,500. $2,500 − $2,500 = $0. The $5,000 figure is not available on that return.
No. Form 2441 is a credit. DCAP is an exclusion from wages. You generally cannot double-count the same expenses.