The maximum amount you can contribute to a FSA is set by the Internal Revenue Service (IRS) each year (typically in late October or early November), and the limits are subject to change yearly. Employers have the right to set a lower amount than the IRS maximum. The annual contribution limits for 2018 are:
Medical flexible spending account (medical FSA) $2,600
Limited purpose flexible spending account (L-FSA) $2,600
Dependent care flexible spending account (DC-FSA) $5,000 (per household). If both parents are working, they may each enroll and only add up to $2,500. If only one parent is working and the other is in school, looking for work, etc. then the working parent may elect the full IRS contribution cap of $5,000). In no instance may both employees elect $5,000 for a grand total of $10,000.
Transportation and parking flexible spending account $260 per month for each