A Dependent Care FSA (DCFSA) lets you set aside pre-tax money from your paycheck to help pay for eligible childcare or adult dependent care expenses that allow you to work.

Important: A Dependent Care FSA is for caregiving expenses, not healthcare expenses. If you want to set aside money for medical, dental, or vision expenses, review the Health Care FSA instead.

Who can you use it for?

You may use your Dependent Care FSA for eligible care for:

• A child under age 13
• A spouse, parent, or other qualifying dependent who is incapable of self-care and meets IRS eligibility requirements

Eligible expenses may include the following:

• Daycare
• Preschool
• Before- and after-school care
• Summer day camp
• Eligible in-home care
• Eligible adult dependent care

How much can you contribute?

You can contribute up to $7,500 per household in 2026.

If your spouse also contributes to a Dependent Care FSA, your combined household contributions cannot exceed the applicable IRS annual limit.

Highly compensated employees

If you earned more than $160,000 in the previous year, UMG limits your Dependent Care FSA contribution to $3,750 to meet IRS requirements.

How does it work?

1. Choose how much to save.
Select your annual contribution when you enroll. Your election is divided across your remaining paychecks and deducted before taxes.

2. Your money becomes available as you contribute it.
Unlike the Health Care FSA, your full annual election is not available upfront. You can only be reimbursed up to the amount currently available in your account.

3. Pay for eligible care and request reimbursement.
Pay your care provider, keep your receipts, and submit a claim through WageWorks. Approved reimbursements can be paid by check or direct deposit.

Eligible employees must enroll each year during Annual Enrollment (or as a new hire) by selecting a Goal Amount, even if they were a participant the year before. Elections do not carry over from year to year.

Plan year & important deadlines

You can use your 2026 Dependent Care FSA for eligible expenses incurred through March 15, 2027.

Claims for those expenses must be submitted by April 30, 2027.

Use it or lose it

Unused Dependent Care FSA money does not carry over. Any funds remaining after the applicable deadlines are forfeited, so estimate your expenses carefully when choosing how much to contribute.

Enroll each year

Your Dependent Care FSA election doesn’t automatically continue from year to year. You must enroll as a new hire or make a new election during Open Enrollment if you want to participate the following year. 

Once the year begins, you generally can only change your election if you experience an eligible change, such as:

• Marriage or divorce
• Birth or adoption
• Change in daycare provider
• Significant change in the cost of care

Going on a leave of absence?

Your Dependent Care FSA contributions stop while you’re on leave, and expenses incurred during your leave aren’t eligible for reimbursement.

Your contributions won’t automatically restart when you return. Re-enroll on the benefits portal or call the UMG Benefits Service Center at (888) 526-2794 if you want to re-enroll after your leave.

Resources:

• WageWorks Dependent Care FSA Claim Form