Office of Human Resources

Dependent Care Flexible Spending Account

Dependent Care Flexible Spending Accounts allow employees to pay for eligible dependent care expenses up to $5,000 per year with pretax dollars, thus reducing their overall tax burden. Eligible expenses include:

• Before- and after-school programs for children
• Child or adult day care
• Day nursing care, if primarily for dependent adult(s)
• Preschool for children
• Summer day camp for children

List of eligible dependent care expenses

Using Funds

• Funds can be used for dependent care services while you and or your spouse are at work or actively looking for work. A qualifying ‘dependent’ may be a child under age 13, a disabled spouse, or an older parent in eldercare.
• No debit cards - must submit receipts for reimbursement
• DCFSA funds are only available as you make contributions
• Grace Period - plan year ends December 31st; however participants have until March 15th of the following the plan year to incur expenses for any unused funds.

Dependent care claim reimbursement form

Contribution Limit

• Annual Limit: $5,000 2024 calendar year
• Annual Limit: $5,000 2025 calendar year
• Family maximum:
  • Married filing jointly: $5,000
  • Married filing individual: $2,500 each