I just found out that our contract (as of Jan 2015) will include a employer contribution to my dependent care FSA. I do not know how much, as of yet. But, we were planning on having DH hold the FSA because as a student I don't pay FICA during the school year and he would being paying FICA all year. I did see that for filing a separate return each spouse is capped at $2500 but since DH and I will be filing jointly, there should be no problem with putting in say, $100 in my daycare FSA and $4900 in his, right. I can't find any direct statement in the IRS docs I can find.