Dependent Care FSA vs. Child Care Credit (2026)

Filing status Married filing jointly Single Head of household Married filing separately

Your yearly household income (Form 1040 line 11)

Before any FSA — combined if filing jointly.

Number of qualifying dependents 1 (cap $3,000) 2 or more (cap $6,000)

Annual dependent-care expenses ($)

Max your employer's FSA allows ($)

Capped at $7,500 ($3,750 MFS). No plan? Set to 0.