Under IRS Code Section 129 , the maximum dependent care assistance exclusion is:
$5,000 if single or married filing jointly
$2,500 if married filing separately
So, an employee filing as married but separately is limited to $2,500 in pre-tax dependent care benefits annually.
[References:, IRS Publication 503, The Payroll Source, Chapter 3: Benefits and Taxable Compensation, ]
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