2026 rules
The 2025 law raised the dependent care assistance limit from $5,000 to $7,500 per household ($3,750 married filing separately) starting in 2026. Children must be under 13 (or a dependent unable to care for themselves).
FAQ
What is the dependent care FSA limit in 2026?
$7,500 per household.
Sources (checked Nov 6, 2026): P.L. 119-21 sec. 70404; IRC sec. 129.