Dependent Care Fsa Limit 2024 High Income Tax. The credit is capped at eligible expenses of $3,000 for one qualifying child, or $6,000 for two or more. If one spouse is considered a highly compensated employee (hce) (and has dependent care fsa contributions capped), and the other spouse (who works at a different company) is not, is the dependent care fsa contribution limit for married filing jointly still $5,000?

Filers can claim up to $3,000 of expenses for one child and up to $6,000 for two or more, resulting in a maximum available credit of $1,050 and $2,100, respectively. Submit your claims online or through the fsafeds app.