Dependent-care FSA (IRC 129)
IRC 129 caps a dependent-care flexible spending account at $5,000 per household ($2,500 if married filing separately). The cap is statutory and not inflation-adjusted.
Read the evergreen explainer →
Not a health FSA and not an HSA: HSA vs FSA 2026.
Plan-year clock vs HSA last-month: HSA last-month rule vs FSA year-end.
Room
remaining = max(0, cap − YTD)
Hero example
| Item | Amount |
|---|---|
| Household cap | $5,000 |
| Already contributed (YTD) | $2,000 |
| Room left | $3,000 |
Other scenarios
| Status | Cap | YTD | Room |
|---|---|---|---|
| Single / MFJ | $5,000 | $2,000 | $3,000 |
| Married filing separately | $2,500 | $0 | $2,500 |
| Single / MFJ | $5,000 | $5,000 | $0 |
What this page does not do
| Topic | Here? |
|---|---|
| Child and dependent care credit (Form 2441) | Not modeled |
| Per-child limit | No — household cap |
| Employer plan rules / use-it-or-lose-it | Not modeled |
Related: paycheck take-home, HSA contribution.
Educational estimate
This is the federal IRC 129 election cap, not the child-care tax credit. Not tax advice.