Dependent Care Fsa Limit 2025 Income Limit. If your tax filing status is single, your annual limit is: A dependent care fsa lets a household set aside up to $5,000 to pay child care expenses for kids under age 13.

The dependent care fsa limits are shown in the table below, based on filing status. An employee who chooses to participate in an fsa can contribute up to $3,200 through payroll deductions during the 2025 plan year.