A Dependent Care Flexible Spending Account (FSA) is a special savings account that allows employees to set aside pre-tax money to pay for eligible dependent care expenses. These expenses can include costs for daycare, preschool, or after-school programs for children under 13, as well as care for disabled dependents. By using an FSA, employees can reduce their taxable income, which can lead to tax savings. Employees can contribute a specific amount to their Dependent Care FSA each year, up to a limit set by the IRS. Funds must be used within the plan year, and any unused money may be forfeited. This account helps families manage the costs of care while providing financial relief.