Annual Dependent Care Fsa Limit 2024 In India. A dependent care flexible spending account can help you save on caregiving expenses, but not everyone is eligible. A dependent care fsa—also referred to as an internal revenue code section 129 dependent care assistance program (dcap)—is a pretax benefit account.

It remains at $5,000 per household or $2,500 if married, filing separately. Internal revenue code §129 sets the annual dependent care fsa contribution limit at $5,000 (or $2,500 for married individuals.