Owner Employee Employer Employee
Funded By Employee Employer Employee, Employer, or Other
Used For Dependent Care expensesIRS-approved Health related expenses Employer-approved Healthcare expenses IRS-approved Healthcare expenses
Account Requirements N/A N/A Must be enrolled in qualified HDHP
Contribution Limits Dependent Care – $5,000Health FSA – $2,550 N/A Individual: $3,350 ($3,400 for 2017)Family: $6,750
Investment Option N/A N/A Yes, once the balance reaches the minimum threshold
Balance Rollover Some plans allow for Health FSA carryover of up to $500 Yes Yes