Dependent Day Care Fsa Limits 2024 Limits. For health fsa plans that permit the carryover of unused amounts, the maximum carryover amount for 2024 is $640, an increase of $30 from the original 2023 carryover limit. $5,000 for single, unmarried individuals.

You may be able to claim the credit if you pay someone. The dependent care fsa (dcfsa) maximum annual contribution limit did not change for 2024.