回複：稅前的錢作PRE-SCHOOL的支出？

The IRS has special rules that apply to the $5,000 salary reduction maximum for a Dependent Care FSA as follows:
1. The Dependent Care FSA maximum of $5,000 is reduced to $2,500 if you are married and filing your income tax return separately from your spouse.
2. “Earned Income Limitation” – The total amount of your contributions to the Dependent Care FSA cannot be greater than your taxable earned income or that of your spouse, whichever is lower, up to the $5,000 maximum.
3. “Special Rules for Certain Spouses” – With regard to the earned income limitation, the IRS recognizes that if your spouse is a full-time student or is physically or mentally incapable of self-support, your spouse’s income will be considered to be $2,400 per year (if you have one dependent) and $4,800 (if you have two or more dependents).