Benefits Handbook
Dependent Care FSA (DCFSA)
A dependent care FSA is a dependent care assistance program: pay set aside before tax reimburses care for a qualifying child or dependent while you work, up to an annual exclusion limit.
Definition from IRS Pub. 15-B.
2026 figures, with sources
| Figure | Value | Source |
|---|---|---|
| 2026 exclusion limit | $7,500 | IRS Pub. 15-B, Dependent Care Assistance |
| 2026 limit, married filing separately | $3,750 | IRS Pub. 15-B, Dependent Care Assistance |
| 2027 limit | Not published when checked | No IRS source for the 2027 dependent care FSA limit was found; the 2026 limit is $7,500 under Pub. 15-B. Checked 2026-10-20. |
What the IRS says
- Dependent care assistance (employer plan or dependent care FSA). An employee can generally exclude up to $7,500 of benefits received under a dependent care assistance program each year. The 2026 limit was raised from $5,000. (IRS Pub. 15-B, Dependent Care Assistance)
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Sources and date checked
Every number and rule on this page comes from the pages below, read on October 14, 2026. If a source changes, this page can be out of date until it is rechecked.
- IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits
Definition. 2026 exclusion limit: $7,500. 2026 limit, married filing separately: $3,750. Dependent Care Assistance.
Not tax advice. This page is general information built from IRS publications, not advice for your situation. Plan rules, state law and your own facts can change the answer. Confirm with your plan administrator or a tax professional before you act.