Dependent care FSA headroom, 2025
This works out one number from the Dependent Care FSA Limit figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
This calculates
The amount remaining under the selected dependent-care FSA limit after contributions you enter.
You provide
- Your filing status
- Contributed so far this year
It does not include
- Eligibility, qualifying dependents or expenses, employer-plan rules, or tax filing.
Effective 2025-01-01Source: Publication 503 (2025), Child and Dependent Care Expenses (IRS)Verified 2026-09-03
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
Your filing status, from the 2 this year publishes: Exclusion limit ($5,000), Exclusion limit, married filing separately ($2,500). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Contributed so far this year | Exclusion limit | Exclusion limit, married filing separately |
|---|---|---|
| 0 | $5,000 | $2,500 |
| 1,000 | $4,000 | $1,500 |
| 2,500 | $2,500 | $0 |
| 5,000 | $0 | $0 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Publication 503 (2025), Child and Dependent Care Expenses (IRS)
- Exclusion limit
For 2025, the maximum amount that can be excluded from an employee's income through a de- pendent care assistance program is $5,000 ($2,500 if married filing separately)
- Exclusion limit, married filing separately
For 2025, the maximum amount that can be excluded from an employee's income through a de- pendent care assistance program is $5,000 ($2,500 if married filing separately)
Every 2025 Dependent Care FSA Limit figure · Dependent Care FSA Limit in every year · Every calculator on this site