What are the 2026 Child and Dependent Care Credit limits?

Expense caps stay $3,000 (one qualifying person) or $6,000 (two or more) — IRS Topic 602. OBBBA (P.L. 119-21 §70405) raises the top applicable percentage from 35% to 50% for years after 2025, with a 35% plateau and a 20% floor.

Is this the dependent-care FSA?

No. A §129 FSA excludes wages (2026 statutory $7,500 / $3,750 MFS). This page is the nonrefundable §21 credit on Form 2441. Excluded FSA dollars reduce the credit’s expense cap.

How does the percentage phase down?

50% at AGI ≤ $15,000, then −1 point per $2,000 (or fraction) to a 35% plateau. A second phase-down starts at $75,000 (single / HOH / MFS) or $150,000 (MFJ, $4,000 steps) down to 20%.

Eligible expenses cannot exceed the smaller of your earned income or, if joint, your spouse’s. This page skips the student / disabled deemed-income rule in Pub 503.

Runs in your browser · Last updated 7 September 2026

Free Child and Dependent Care Credit Calculator (US, 2026)

Free 2026 Child and Dependent Care Credit calculator. $3,000 / $6,000 expense caps, OBBBA 50%–20% rate — not the FSA. Browser tool — nothing is uploaded.

Filing statusAGI ($)Qualifying personsWork-related care expenses ($)Your earned income ($)Spouse earned income ($)Dependent-care FSA / employer benefits excluded ($)

IRC §21 expense caps stay $3,000 / $6,000 (IRS Topic 602). OBBBA (P.L. 119-21 §70405) lifts the top rate to 50% and keeps a 20% floor. Excluded dependent-care benefits reduce the dollar limit. This is not the dependent-care FSA election page. MFS is $0 unless the lived-apart box is checked — Pub 503.

Credit (nonrefundable)

$1,050

Applicable rate

35%

Eligible expenses

$3,000

Expense cap (after FSA)

$3,000

Earned-income limit

$40,000

Max at this rate

$1,050

How to use this tool

Pick filing status and enter AGI.
Count qualifying persons and work-related care expenses.
Enter earned income (and spouse income if joint) and any excluded FSA dollars.
Read the applicable % and the nonrefundable credit.

Worked example

Joint filers, one child, $8,000 of daycare, $80,000 AGI, both spouses earning: the cap is $3,000 and the rate is on the 35% plateau, so the credit is $1,050. A $15,000 AGI household at the 50% top rate would see $1,500. Subtract any dependent-care FSA exclusion first — size that election on the 2026 FSA calculator.

Frequently asked questions

What are the 2026 Child and Dependent Care Credit limits?: Expense caps stay $3,000 (one qualifying person) or $6,000 (two or more) — IRS Topic 602. OBBBA (P.L. 119-21 §70405) raises the top applicable percentage from 35% to 50% for years after 2025, with a 35% plateau and a 20% floor.
Is this the dependent-care FSA?: No. A §129 FSA excludes wages (2026 statutory $7,500 / $3,750 MFS). This page is the nonrefundable §21 credit on Form 2441. Excluded FSA dollars reduce the credit’s expense cap.
How does the percentage phase down?: 50% at AGI ≤ $15,000, then −1 point per $2,000 (or fraction) to a 35% plateau. A second phase-down starts at $75,000 (single / HOH / MFS) or $150,000 (MFJ, $4,000 steps) down to 20%.
Earned-income limit?: Eligible expenses cannot exceed the smaller of your earned income or, if joint, your spouse’s. This page skips the student / disabled deemed-income rule in Pub 503.
Uploaded?: No.