Dependent Care Flexible Spending Account (DCFSA)
A Dependent Care Flexible Spending Account (DCFSA) allows employees to use pre-tax dollars to pay for eligible dependent care expenses necessary for the employee and spouse, if applicable, to work or attend school full-time.
2026 Short-Plan-Year Contribution Limits
- Plan Year: January 1, 2026-June 30, 2026
- Claims Deadline: September 30
- Maximum Contribution: $3,750
- Carryover: None
2026-2027 Contribution Limits
- Plan Year: July 1-June 30
- Claims Deadline: September 30
- Maximum Contribution: $7,500
- Carryover: None
Eligible Expenses May Include
- Licensed daycare
- Preschool
- Before- and after-school care
- Summer day camp
- Adult day care for eligible dependents
Important Information
- Dependent care expenses must generally allow the employee (and spouse, if applicable) to work or attend school full-time.
- The dependent must generally qualify as a tax dependent under IRS rules.
- Dependent Care FSA funds do not carry over from year to year.
Enrollment and Changes
Employees must enroll through Employee Navigator during Open Enrollment or within 31 days of becoming benefit-eligible or a qualifying life event. Mid-year changes require a qualifying event. Benefits are effective the first of the month after enrollment is received.
When Funds Are Available
Dependent Care FSA funds are available only as contributions are deducted from payroll and deposited into your account. Reimbursements cannot exceed your current account balance.
Use-It-or-Lose-It Rule
Unclaimed funds are forfeited if not used by the applicable deadlines.
Guides and Plan Documents
FSA Education Guide
FSA Education Guide, Spanish
Flex Benefit Access Visa Card
Flex Benefit Access Visa Card, Spanish
FSA Consumer Portal Quick Start Guide
FSA Consumer Portal Quick Start Guide, Spanish