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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.
Your monthly contribution to your Dependent Care Account (DCRA) will be deducted from your paycheck and deposited into a special tax-free account. Deposited funds are held in your DCRA until you incur eligible expenses and file a claim form for reimbursement.