Dependent Care Fsa Limit 2024 High Income Taxable. Internal revenue code §129 sets the annual dependent care fsa contribution limit at $5,000 (or $2,500 for married individuals filing separately). The american rescue plan act of 2021 (arpa), signed into law by president biden on march 11, 2021, increases the amount employees can exclude from.
The dependent care fsa limits are shown in the table below, based on filing status. Dependent care fsa limits for 2024 the 2024 dependent care fsa contribution limit is $5,000 for “single” or “married couples filing jointly” households.