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FAQs

Most Popular Questions

Can I have a DCFSA if I receive a child care subsidy from my agency?

Yes, but any combination of DCFSA contributions and child care subsidies cannot exceed $7,500 for the year.

Example 1: A federal employee has one child, age 3. The employee receives a $3,000 child care subsidy from their agency. The employee also elects a $4,500 DCFSA through their agency.

$3,000 + $4,500 = $7,500

The employee is OK. They did not exceed the $7,500 limit.

Example 2: A federal employee has a spouse who works for ABC Company. They have two children, ages 4 and 8. The federal employee receives an annual subsidy of $1,500 and has a $5,000 DCFSA through their agency. The spouse receives an annual subsidy of $1,500 from ABC Company.

$1,500 + $5,000 + $1,500 = $8,000 - exceeding the $7,500 limit by $500

The couple must reconcile any additional taxes owed on the $500 that exceeded the limit, when they file their annual tax return.

Note: DoD fee assistance for Service members is not subject to this guidance that the combination of contributions cannot exceed $7,500 for the year. If you are a Service member receiving DoD childcare fee assistance, please see the Uniformed Services FAQ on this topic.