For dependent care benefits, what's the dividing line between an eligible expense and one that's not? (money.stackexchange.com)
If you receive tax - free or tax - deductible dependent care benefits from your work, you will need to reduce the amount of credit you claim by this amount. (turbotax.intuit.com)
Employer dependent care benefits in excess of this amount are taxable to the taxpayer. (wisemoneytips.com)