Learn about flexible spending account (FSA) contribution limits here.

Employees elect separate annual contribution amounts for Health Care or Limited Purpose flexible spending account (FSA) and Child & Elderly Care FSAs (aka Dependent Care FSAs) up to the annual IRS limits. Those with a Child & Elderly Care FSA are subject to the limit defined by their federal filing status.
Single or Married, Filing Jointly |
Married and Filing Separately | |
Health Care / Limited Purpose FSA | $2,750 (2021) $2,850 (2022) $3,050 (2023) |
$2,750 (2021) $2,850 (2022) $3,050 (2023) |
Child & Elderly Care FSA | $5,000 (2021, 2022, 2023) | $2,500 (2021, 2022, 2023) |
Health Care
For spouses filing jointly, each spouse can elect up to the health care max in the year (in 2023, that would be $3,050 + $3,050 = $6,100 household total).
Child & Elderly (Dependent) Care
Total contributions for both the employer and employee cannot exceed $5,000 (2023) for Dependent Care FSAs for the calendar year. Any amount exceeding that is taxable income. Additionally, when a married couple files separately, the total combined contribution for Dependent Care FSAs cannot exceed $2,500 for each.