Dear All,

My client sent me this info about DCB change for 2022 (Dependent care FSA up to age 14)

I cannot find the IRS notice about this change in 2022.

Can someone please help find the IRS notice, if there is one?

Thank you!

SW

DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT

Regardless of which health plan you choose, you can elect a Dependent Care FSA. This account can be used for dependent child expenses up to the age of 13. Once your child reaches age 13, they are no longer eligible. This account is used to reimburse you for dependent care expenses, such as child day care, elder care, etc. The contribution limits for 2022 are:

• $5,000 per year per household
• $2,500 for married individuals filing a separate tax return

2022 IRS Changes Due to COVID-19:  

Health Care FSAs – Employee may:  

• FOR 2022 ONLY:  Carry-over of ENTIRE 2021 BALANCE into 2022 if enrolled for 2022

Dependent Care (Child Care) FSAs – Employee may:

• FOR 2022 ONLY:  Use funds for dependents up to age 14 (previously 13)
• FOR 2022 ONLY:  Carry-over of ENTIRE 2021 BALANCE into 2022 if enrolled for 2022

*Employee MUST ELECT THE FSA FOR 2022 IN ORDER TO RECEIVE THE 2021 CARRY-OVER*