Dependent-care FSA (IRC 129)
IRC 129 caps a dependent-care flexible spending account at $7,500 per household for 2026 ($3,750 if married filing separately), per IRS Publication 15-B. The 2025 cap was $5,000 ($2,500 MFS).
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 | $7,500 |
| Already contributed (YTD) | $2,000 |
| Room left | $5,500 |
Other scenarios
| Status | Cap | YTD | Room |
|---|---|---|---|
| Single / MFJ | $7,500 | $2,000 | $5,500 |
| Married filing separately | $3,750 | $0 | $3,750 |
| Single / MFJ | $7,500 | $7,500 | $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, MFS $5,000 elected is $1,250 over, $3,750 YTD leaves $3,750, $2,500 YTD leaves $5,000.
Educational estimate
This is the federal IRC 129 election cap, not the child-care tax credit. Not tax advice.