Excludable Dependent Care Benefit

This is the amount your employer will designate as dependent care benefits in box 10 of form W-2. This amount is limited to $5,000 and is based on what was entered in the Daycare Expenses popup window.

Dependent care benefits can be provided in several ways:

  • Flexible spending plans and cafeteria plans that allow you to designate an amount of up to $5,000 per year to be deducted from your paychecks and repaid to you as you submit expense claims for your daycare costs. Dependent care benefit programs lower your taxes because amounts in the program aren't subject to income tax, Social Security tax, or Medicare taxes.

  • Employer-provided daycare. Your employer either operates a daycare center you can use at a reduced cost (or free of charge), or else pays a third party to provide you with daycare services.

  • Your employer reimburses you for up to $5,000 of daycare expenses a year.