I know there is a law specifying the details but I can't seem to find it. An employee and the spouse both have dependent care spending account available thru their employers. I am sure they can not both sign up for $5,000 thru each employer with $10,000 pre-tax for the year, but are the limits? Can someone help me find the regs on this?
Thanx,

This is covered in Internal Revenue Code section 129(a). To the best of my knowledge, the Treasury hasn't issued regulations on this section yet. However, there's a lot of good information in IRS' Publication 503.

Good luck!

The $5,000 maximum is per family for married, filing jointly and head of household. The maximums are different for married, filing separately and if one spouse is a full-time student.