Dependent Care Fsa Income Limit 2024 Married Filing Jointly. If you are an hce, your dependent care fsa deduction may not exceed $3,600 per family for a married couple filing jointly, or for a single parent. If married filing jointly, the maximum combined exclusion is $5000.

For 2022, the irs caps employee contributions to $5,000 for single filers and couples filing. If you and your spouse are divorced, only the parent who is the primary caregiver can contribute to a dependent care fsa.