![]() ![]() Temporary special rules for dependent care flexible spending arrangements (FSAs). Dependent care benefits are reported on Form 2441, line 12. For 2022, the maximum amount that can be excluded from an employee’s income through a dependent care assistance program is $5,000 ($2,500 if married filing separately). The changes to dependent care benefits under the American Rescue Plan Act of 2021 have expired. The 2021 enhancements to dependent care benefits have expired. For additional information about the credit, see Form 2441 and its instructions, available at IRS.gov/Form2441. See the table under Amount of Credit, later. Once your adjusted gross income is over $43,000, the maximum credit is 20% of your employment-related expenses. The more you earn the lower the percentage of employment-related expenses that are considered in determining the credit. The maximum credit is 35% of your employment-related expenses. For 2022, the credit for child and dependent care expenses is nonrefundable and you may claim the credit on qualifying employment-related expenses of up to $3,000 if you had one qualifying person, or $6,000 if you had two or more qualifying persons. The changes to the credit for child and dependent care expenses for 2021 under the American Rescue Plan Act of 2021 have expired. See the FSA Summary Plan Description and FSA Plan Document for more details.The 2021 enhancements to the credit for child and dependent care expenses have expired. For a medically necessary cosmetic procedure, enclose a note with the claim stating the existing medical condition and why the treatment is required. ![]()
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