A dependent care flexible spending account (DCFSA) is a tax-advantaged savings account that helps employees pay for dependent care expenses. This includes daycare, eldercare, and expenses for dependent adults who live at home. Employees are eligible to contribute a portion of their pre-tax salary to the account. The money contributed is not subject to federal income tax or payroll taxes, which can save employees money. There is annual maximum contribution limits set by the IRS. In addition, any unused funds at the end of the year are typically forfeited. UFG Benefits we help employers clearly communicate how employees can use the account to their advantage.