Dependent Care Fsa Limit 2024 Age Limit. An employee who chooses to participate in an fsa can contribute up to $3,200 through payroll deductions during the 2024 plan year. Dependent care fsa limits for 2024 remain at $5,000 for single filers or married couples filing jointly, and $2,500 for married individuals filing separately.

The irs sets the maximum dollar amount you can elect and contribute to a dependent care flexible spending account (dependent care. Internal revenue code §129 sets the annual dependent care fsa contribution limit at $5,000 (or $2,500 for married individuals filing separately).