Health FSA
- You, your spouse, & eligible dependents
- Maximum limit applies on an individual basis. If both spouses are eligible for health FSA, each may utilize the limit.
- Maximum limit is a plan limit. If employee works for two employers that offer a Health FSA, employee
- may elect the maximum under each employer’s plan.
Dependent Care FSA
- An individual you claim as a dependent on your Federal Tax return under 13 or who is incapable of self-care.
Maximum limit applies on a household basis. If both spouses contribute, limit is split between them.
This is not a plan limit, so all contributions in a year count toward $7,500 regardless of employer.
- $3,750 limit if married and file taxes separately