Dependent Care FLEXIBLE SPENDING ACCOUNT A DCFSA is a tax-free spending account for dependent care expenses such as daycare, preschool, or day camps for any dependent under the age of 13 or who is physically or mentally incapable of self-care. The IRS contribution maximum is $7,500 for families and $3,750 for those who are married but filing separately. Contribute up to $7,500 Learn More About DCFSAs