As part of the Consolidated Appropriations Act, 2021--a COVID-19 relief package signed into law December 2020--the government has increased the age limit for qualifying dependents for whom expenses can be incurred under a Dependent Care FSA (DCA). The bill allows DCA reimbursement for expenses incurred during the 2021 plan year for eligible children up to the age of 14. 

For plan years not in 2021, the age limit for the DCA is 13 year old.