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Dependent Care Account. This account reimburses you for expenses associated. with the care of your children or other dependents while. you (and your spouse) work or attend school full-time. The. maximum annual amount allowed for this plan is $5,000. or $2,500 for married taxpayers filing separate returns.
For a complete list of eligible expenses for Dependent. Care Accounts, refer to IRS publication 503 âChild and. Dependent Care Credit.â You may call the IRS at the. toll-free number listed in your local telephone directory. or visit them on the web at www.irs.gov for a copy. of this publication.