A cafeteria plan dependent care flexible spending account provides up to \\( \\$ 5000 \\) in annual tax-free reimbursements for qualified care for dependents but the reimbursements are subject to FICA taxes but the dependent care FSA is not available to any employee making over \\( \\$ 75,000 \\) in annual compensation but employees need to determine whether the dependent care income tax credit will provide a better financial benefit and this benefit is in addition to the dependent care income tax credit