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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.
Dependent day care expenses make up a significant part of many family budgets. The tax free Dependent Day Care Reimbursement Account lets you use tax free dollars to pay for such care if it is necessary to allow you to work and, if you are married, to allow your spouse to work or attend school full-time.hen filing for a reimbursement, you must provide the name, address, dates of service and tax identification number or social security number of the dependent day care provider. Amounts paid to you through the reimbursement account will not be subject to federal income tax or Social Security tax.