Dependent Care Flexible Spending Account (DC-FSA)
Make your money go further while providing necessary care to your dependents.
What you need to know about a DC-FSA
A DC-FSA lets you use pre-tax dollars towards expenses for caring for eligible dependents:
- Uses pre-tax dollars to lessen the financial impact of caring for your child(ren) and dependent adult care expenses.1
- Deducts pre-tax dollars from your paycheck that are credited to your DC-FSA account—up to $5,000 a year for individuals or married employees filing jointly or $2,500 a year for married employees who file separately in 2025.2
- Covers qualified expenses throughout the year.3
- Funds not used to cover qualified expenses by [DATE] will be forfeited.
Expenses covered
Help make child and dependent adult care more affordable. A DC-FSA covers expenses for children age 12 and under, such as:
- Before and after-school childcare programs
- Licensed nursery schools
- Qualified childcare centers
- Sick-child care
- Summer day camp
- Preschool tuition
- Nanny/babysitter
A DC-FSA also covers dependent adult care, such as:
- The cost of in-home caregivers
- Adult daycare
Valuable features make it easy
Accessing and using your DC-FSA is easy and convenient:
- Simple enrollment and account setup.
- Automatic payroll deduction of your elected DC-FSA contribution amount.
- Single, smart debit card for payments, plus contactless payment options.
Help lessen the financial impact of caring for your dependents
You can enroll in a DC-FSA during open enrollment or upon the occurrence of a qualifying event.
Dependent Care Flexible Spending Account FAQs
Pre-tax dollars are funds from your paycheck that are credited to your DC-FSA before taxes are deducted. Since you’re not paying taxes on this money, you end up with more money to use for qualified expenses.
Contributions are automatically transferred from your paycheck and credited to your DC-FSA. These funds can then be used for eligible expenses.
The contribution maximum for 2025 is $5,000 a year per household or $2,500 a year for married employees who file separate returns.2 Your contribution should be determined by how much you anticipate spending on dependent care and how much you can afford to have deducted from your paycheck.
You can use DC-FSA funds to pay for a range of expenses for eligible dependents.1 These include expenses for elder care, children age 12 and under, expenses for nannies/babysitters, licensed nursery schools, qualified childcare centers, sick-child care, before and after-school programs, summer day camp, preschool tuition and more.
There are three ways to pay for expenses: use a smart debit card connected to your account, pay providers directly through your DC-FSA online portal or submit receipts for reimbursement.
You’ll have 24/7/365 online access to account information through the online portal and mobile app. You’ll be able to view details on your contributions, balance and spending. You can download the MetLife HS&SA app for your device from the Apple app store or Google Play and log in using the password you use to access the online portal.
Expenses must be incurred before your termination date to be eligible for reimbursement. You can apply for reimbursement from your DC-FSA funds for eligible expenses until your account is depleted or the claim period established by your employer expires.
Funds not used to cover qualified expenses by [DATE] will be forfeited.
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1 Eligible dependents include any child (age 12 and under) who resides with a participant and for whom the participant is entitled to a personal tax exemption as a dependent and a spouse, parents, or other tax-dependent adults who reside with the participant and who are physically or mentally incapable of self-care.
2 Contribution limits are subject to change and should be checked on an annual basis on the IRS website. Limitations apply.
3 See IRS publication 15-B available at https://www.irs.gov/pub/irs-pdf/p15b.pdf for a list of qualified expenses. In addition, there may be legislation or additional publications that may modify or expand available qualified expenses. Please refer to your employer’s plan document for the latest list of qualified expenses under your plan.
Like most group benefit programs, benefit programs offered by MetLife and its affiliates contain certain exclusions, exceptions, waiting periods, reductions of benefits, limitations and terms for keeping them in force. Nothing in these materials is intended to be, nor should be construed as, advice or a recommendation for a particular situation or individual. Participants should consult with their own advisors for such advice. Federal and state laws and regulations are subject to change.