Dependent Care Fsa 2024 Rules Pdf. If you are married and file separate tax returns the most you can contribute is $2,500. If your spouse has a dependent care fsa through your spouse's employer and you file a joint tax return your combined deposits cannot exceed $5,000.

If you are married and file separate tax returns the most you can contribute is $2,500. If your spouse has a dependent care fsa through your spouse’s employer and you file a joint tax return your combined deposits cannot exceed $5,000.