DCAP allows you to use pretax money for dependent care expenses for children under the age of 13 or a Spouse or other dependent as defined by Federal tax law.
The maximum that can be put aside for 2025 is $5,000 for individuals or married people filing taxes jointly; or $2,500 for married people filing taxes separately. Unused funds will be forfeited.
The 2026 limit is $7,500 for single filers and married couples filing jointly, and $3,750 for married couples filing separately. Unused funds will be forfeited.
Please view the attached Healthcare FSA and DCAP Guide for additional details.