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Dependent Care Limits


Guest Melissa Winslow

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Guest Melissa Winslow
Posted

Can someone please confirm/answer the following for me...

The maximum reimbursement that can be taken under 125 plan is $5,000. If two working spouses each have 125 plans at their respective employers, can each spouse be reimbursed for $5,000 under each separate plan (for a maximum of $10,000 as a taxfiler - 1040)? Or, is the family limited to a reimbursement of $5,000 as a whole?

Example: A married filing joint taxpayer, with both spouses working, has two children in daycare. Costs for both children is approximately $15,000 per year. The reading I have done seems to indicate that only $5,000 of the the $15,000 could be reimbursed through only one of the two 125 plans. Is this correct? Cites either way would be appreciated.

Posted

In your scenario the limit is $5,000. The combined limit for a working couple is never more than $5,000, but it can be less depending on the circumstances.

Guest Lee Ann Jenkins
Posted

The maximum is per "tax return", not per DCAP account. If a married couple files a joint return, the max is $5,000, but not more than the wages of the lower-earning spouse. If a married couple files separate returns, each one's maximum is $2,500, unless one of them earns less. About the only time it would be less could possibly be if one of them was a student, or part-time worker. The potential participant needs to be made aware of this but, if they happen to mis-calculate, they can correct it on their tax return by including the extra amount withheld as taxable earnings.

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