The maximum annual contribution to a dependent care FSA is $5,000 a year ($2,500 if married but filing separately). The maximum annual contribution to a health care FSA is $2,550 a year. If you have another health care FSA available through your spouse’s employment, the combined health care FSA allotments to the two accounts may exceed $2,550. Combined amounts for dependent care FSAs may not exceed $5,000.
The minimum amount for each type of account is $100 per plan year.