Eligibility and Plan Description
Benefit-eligible employees with a 50% time or greater appointment may elect to contribute pre-tax dollars to a Dependent Care Flexible Spending Account (FSA).
The dependent care flexible spending account allows for tax-free reimbursement of eligible care for a qualified individual. Expenses claimed must be for care required so that an eligible employee (and spouse, if applicable) can work, look for work, or attend school full-time.
Qualified individuals include a dependent child(ren) under the age of 13 claimed on your federal tax return, a spouse, or other tax dependents who are physically or mentally incapable of self-care.
Tax Advantages
Per IRS regulations, contributions to an FSA are not subject to federal, state, or FICA taxes, allowing you to pay for eligible expenses with pre-tax dollars.
Annual Election Requirement
- Active enrollment is required each year.
- FSA elections do not roll over.
- Changes to your election mid-year are only allowed if you experience a qualifying life event (e.g., marriage, birth of a child) and must be made within 30 days of the event.
Enrollment Instructions
To Waive Participation in a Dependent Care FSA plan
If you do not wish to participate in a Dependent Care FSA account:
- Leave the "Monthly Dependent Care Contribution" box empty during your enrollment.
Important Exception for Regular Benefit-Eligible Employees:
If you are a regular benefit-eligible employee and have unused benefit credits that are not applied toward other pre-tax benefit options:
- These leftover credits can be manually designated to a Dependent Care FSA account instead of automatically deposited into a Health Care FSA account.
Note for House Staff and Fellows:
House staff and fellows do not receive university benefit credits and are therefore not affected by the automatic FSA credit allocation.
To Enroll in a Dependent Care FSA plan
If you wish to participate in a Dependent Care FSA account:
Scenario 1: You are not eligible for University Credits or have no leftover credits
If you wish to contribute your own funds to a Dependent Care FSA:
- Enter your desired monthly contribution in the "Monthly Dependent Care Contribution" box.
- The 2026 contribution limit is $7,500 per household, which equals a maximum monthly contribution of $625.
- Check the box next to the dependent care acknowledgment confirming that these funds will only be used for eligible dependent care expenses.
- Select the blue "Recalculate" button to refresh your account overview.
Scenario 2: You have leftover credits, but do not want to contribute additional funds
If you only want to use your leftover benefit credits:
- Enter the leftover credit amount into the "Monthly Dependent Care Contribution" box.
- The system will automatically transfer your unused credits to a Dependent Care FSA account.
- Check the box next to the dependent care acknowledgment confirming that these funds will only be used for eligible dependent care expenses.
- Select the blue "Recalculate" button to refresh your account overview.
Scenario 3: You have leftover credits and want to contribute additional funds
If you wish to contribute additional funds on top of your leftover credit amount to a dependent care FSA:
- Enter your desired monthly contribution in the "Monthly Dependent Care Contribution" box.
- The 2026 contribution limit is $7,500 per household, which equals a maximum monthly contribution of $625.
- The system will automatically apply your leftover credits first, then deduct the remaining amount from your paycheck as a pre-tax contribution.
- Check the box next to the dependent care acknowledgment confirming that these funds will only be used for eligible dependent care expenses.
- Select the blue "Recalculate" button to refresh your account overview.