Child care, pre-school, care for infants, and other forms of dependent care are significant expenses for many working parents, both married and single. Dependent Care Assistance accounts help employees reduce the cost of providing this care for their children by using pre-tax earnings to pay for work-related day care expenses. Employees may elect to withhold up to $5,000 ($2,500 for married individuals filing separately) to pay for dependent care expenses during the plan year.