If each of you have your own medical FSA, you are both eligible to contribute up to the IRS maximum amount (or your employer’s cap). For 2021, the State, UT and TBR maximum amount is $2,750. Therefore, you can each contribute $2,750 to your FSA (a grand total of $5,500 between the two accounts) that you can use for yours or your eligible tax dependents’ healthcare expenses.