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FAQs

Most Popular Questions

How do I know if I am eligible to participate in a DCFSA?

If you are an active employee of the Executive Branch or of another agency that participates in FSAFEDS, you are eligible to participate in a Dependent Care FSA (DCFSA) with FSAFEDS. The only exception(s) are intermittent or "when actually employed " (WAE) employees who are expected to work less than six months in a calendar year.

There is a $7,500 household limit ($3,750 if married, filing separately) on the amount that can be set aside in a DCFSA. It's very important to discuss your elections with your spouse to ensure the household limit is not exceeded. If you and your spouse elect more than the $7,500 household limit, FSAFEDS will not be able to cancel your election per IRS guidelines. You will need to resolve the over-deduction through your federal income tax return.

Under the IRS Code, annuitants cannot participate in a DCFSA. An FSA is a way to set aside part of your salary - before taxes - for payment of eligible out-of-pocket expenses. An annuity is not considered salary. Re-employed annuitants can participate in a DCFSA, as long as they meet all other criteria.

To be reimbursed through your DCFSA for child and dependent care expenses, you must meet the following conditions:

  • You must have incurred the expenses so you and your spouse, if married, can work, or look for work - unless your spouse was either a full-time student, was physically or mentally incapable of self-care, or each of you have earned income during the year. However, if you did not find a job and have no earned income for the year, your dependent care costs are not eligible.
  • You cannot have made the payments to someone you can claim as your dependent on your Federal Income Tax return or to your child who is under age 19.
  • Your filing status must be single, qualifying widow(er) with a dependent child, married filing jointly, or married filing separately.
  • The care must have been provided for one or more qualifying dependents identified on the form you use to claim the credit.
  • You and your spouse must maintain a home that you live in for more than half the year with the qualifying child or dependent.