{
  "title": "Dependent Care FSA Limit 2026: $7,500 per Return (Up From $5,000)",
  "canonical": "https://quantcalc.app/dependent-care-fsa-limit-2026/",
  "license": "CC-BY-4.0",
  "date_modified": "2026-11-04",
  "generator": "scripts/gen_health_reference_pages.mjs",
  "sources": [
    {
      "url": "https://www.law.cornell.edu/uscode/text/26/129",
      "label": "26 U.S.C. §129 (dependent care assistance programs)"
    },
    {
      "url": "https://www.law.cornell.edu/uscode/text/26/21",
      "label": "26 U.S.C. §21 (expenses for household and dependent care services)"
    },
    {
      "url": "https://www.irs.gov/publications/p503",
      "label": "IRS Publication 503, Child and Dependent Care Expenses"
    }
  ],
  "data": {
    "limits": [
      {
        "year": 2024,
        "limit": 5000,
        "mfs": 2500
      },
      {
        "year": 2025,
        "limit": 5000,
        "mfs": 2500
      },
      {
        "year": 2026,
        "limit": 7500,
        "mfs": 3750
      },
      {
        "year": 2027,
        "limit": 7500,
        "mfs": 3750
      }
    ],
    "credit_rules": {
      "expense_cap": {
        "one": 3000,
        "two_or_more": 6000
      },
      "max_rate": 0.5,
      "mid_rate": 0.35,
      "min_rate": 0.2,
      "first_threshold": 15000,
      "second_threshold": {
        "single": 75000,
        "mfj": 150000
      }
    },
    "examples": [
      {
        "fsa": {
          "amount": 7500,
          "incomeTax": 1650,
          "fica": 573.75,
          "credit": 0,
          "rate": 0.35,
          "counted": 0,
          "total": 2223.75
        },
        "creditOnly": {
          "rate": 0.35,
          "counted": 6000,
          "credit": 2100
        },
        "better": "fsa",
        "difference": 123.75,
        "limit": 7500,
        "earnedLimit": 60000
      },
      {
        "fsa": {
          "amount": 6000,
          "incomeTax": 602,
          "fica": 459,
          "credit": 0,
          "rate": 0.44,
          "counted": 0,
          "total": 1061
        },
        "creditOnly": {
          "rate": 0.41,
          "counted": 3000,
          "credit": 788
        },
        "better": "fsa",
        "difference": 273,
        "limit": 7500,
        "earnedLimit": 32000
      }
    ]
  }
}