Dependent Care Fsa Limit 2024 High Income Levels. Dependent care fsa rules, requirements, and limits. Dependent care fsa limits for 2024 remain at $5,000 for single filers or married couples filing jointly, and $2,500 for married individuals filing separately.

An employee who chooses to participate in an fsa can contribute up to $3,200 through payroll deductions during the 2024 plan year. Eligible childcare options are broad and include daycare, preschool, day camps, before and after school programs, and several other types of dependent care.