With a Dependent Care Flexible Spending Account, you can set aside part of your pay on a pre-tax basis to pay for eligible dependent care expenses like child care, babysitters and adult day care. Eligible dependents must be claimed as an exemption on your tax return.

The 2025 dependent care contribution limits are as follows:

• $5,000 for single taxpayers and married couples filing jointly
• $2,500 for married individuals filing separately

Highlights

• Eligible dependents must be children under age 13 or an adult dependent incapable of self care.
• Contributions are not loaded upfront. Funds become available as contributions are made to your account.
• Keep all receipts in case you need to substantiate a claim for tax purposes.
• Balances will be forfeited at the end of the runoff or grace period.