A Dependent Care FSA is an account that is set-up for individuals to set aside pre-tax money to be used for dependent care expenses. It can pay for the care of dependent children under age 13, by a babysitter, day care center, or before and after school programs. Care for a disable spouse, parent or child is also eligible if the individual lives with the employee and cannot care for himself or herself. Care must be given during normal working hours (for example, a babysitter that watches your children on the weekend for recreational time is not allowed). The annual contribution limit for a dependent care FSA for 2017 is $5,000 ($2,500 for a married individual filing taxes separately). Dependent Care expenses cannot be reimbursed until they are incurred and expenses must be substantiated by a third party to make sure that they are eligible expenses. Also, you can only use the funds that have been deposited into the account, you cannot use the funds in advance of the money being available in the account.