Dependent care FSAs are employer-sponsored benefit accounts that allow employees to set aside pre-tax dollars to pay for eligible dependent care expenses, such as childcare, eldercare, or disability care. The annual limit on the amount that can be contributed to a dependent care FSA is set by the IRS and is adjusted each year.
The dependent care FSA limit for 2025 is $5,000 for married couples filing jointly and $2,500 for all other filers. This limit is the same as the limit for 2024.