2011 Tax Rates - Single, Head of Household
1 Eligible Dependent - $3,000 Day Care Expenses
AGI
Over	But not over	Diff.	Best Option
$0	$12,150	($581)	Credit
$12,150	$15,000	($431)	Credit
$15,000	$17,000	($401)	Credit
$17,000	$19,000	($371)	Credit
$19,000	$21,000	($341)	Credit
$21,000	$23,000	($311)	Credit
$23,000	$25,000	($281)	Credit
$25,000	$27,000	($251)	Credit
$27,000	$29,000	($221)	Credit
$29,000	$31,000	($191)	Credit
$31,000	$33,000	($161)	Credit
$33,000	$35,000	($131)	Credit
$35,000	$37,000	($101)	Credit
$37,000	$39,000	($71)	Credit
$39,000	$41,000	($41)	Credit
$41,000	$43,000	($11)	Credit
$43,000	$45,550	$20	FSA
$45,550	$106,800	$320	FSA
$106,800	$119,400	$194	FSA
$119,400	$193,350	$284	FSA
Top
2011 Tax Rates - Single, Head of Household
1 Eligible Dependent - $5,000 Day Care Expenses
AGI
Over	But not over	Diff.	Best Option
$0	$12,150	($268)	Credit
$12,150	$15,000	($18)	Credit
$15,000	$17,000	$12	FSA
$17,000	$19,000	$43	FSA
$19,000	$21,000	$73	FSA
$21,000	$23,000	$103	FSA
$23,000	$25,000	$133	FSA
$25,000	$27,000	$163	FSA
$27,000	$29,000	$193	FSA
$29,000	$31,000	$223	FSA
$31,000	$33,000	$253	FSA
$33,000	$35,000	$283	FSA
$35,000	$37,000	$313	FSA
$37,000	$39,000	$343	FSA
$39,000	$41,000	$373	FSA
$41,000	$43,000	$403	FSA
$43,000	$46,250	$433	FSA
$46,250	$106,800	$933	FSA
$106,800	$119,400	$723	FSA
$119,400	$193,350	$873	FSA
Top
2011 Tax Rates - Single, Head of Household
2 Eligible Dependents - $6,000 Day Care Expenses*
AGI
Over	But not over	Diff.	Best Option
$0	$12,150	($968)	Credit
$12,150	$15,000	($718)	Credit
$15,000	$17,000	($668)	Credit
$17,000	$19,000	($618)	Credit
$19,000	$21,000	($568)	Credit
$21,000	$23,000	($518)	Credit
$23,000	$25,000	($468)	Credit
$25,000	$27,000	($418)	Credit
$27,000	$29,000	($368)	Credit
$29,000	$31,000	($318)	Credit
$31,000	$33,000	($268)	Credit
$33,000	$35,000	($218)	Credit
$35,000	$37,000	($168)	Credit
$37,000	$39,000	($118)	Credit
$39,000	$41,000	($68)	Credit
$41,000	$43,000	($18)	Credit
$43,000	$46,250	$33	FSA
$46,250	$106,800	$533	FSA
$106,800	$119,400	$323	FSA
$119,400	$193,350	$473	FSA
Top
*FSA tax savings percentage applied to $5,000.
2011 Tax Rates - Married, Filing Joint
1 Eligible Dependent - $3,000 Day Care Expenses
AGI
Over	But not over	Diff.	Best Option
$0	$15,000	($268)	Credit
$15,000	$17,000	($238)	Credit
$17,000	$19,000	$43	FSA
$19,000	$21,000	$73	FSA
$21,000	$23,000	$103	FSA
$23,000	$25,000	$133	FSA
$25,000	$27,000	$163	FSA
$27,000	$29,000	$193	FSA
$29,000	$31,000	$223	FSA
$31,000	$33,000	$253	FSA
$33,000	$35,000	$283	FSA
$35,000	$37,000	$313	FSA
$37,000	$39,000	$343	FSA
$39,000	$41,000	$373	FSA
$41,000	$43,000	$403	FSA
$43,000	$69,000	$433	FSA
$69,000	$106,800	$933	FSA
$106,800	$139,350	$723	FSA
$139,350	$212,300	$873	FSA
Top
2011 Tax Rates - Married, Filing Joint
1 Eligible Dependent - $5,000 Day Care Expenses
AGI
Over	But not over	Diff.	Best Option
$0	$15,000	($268)	Credit
$15,000	$17,000	($238)	Credit
$17,000	$19,000	$43	FSA
$19,000	$21,000	$73	FSA
$21,000	$23,000	$103	FSA
$23,000	$25,000	$133	FSA
$25,000	$27,000	$163	FSA
$27,000	$29,000	$193	FSA
$29,000	$31,000	$223	FSA
$31,000	$33,000	$253	FSA
$33,000	$35,000	$283	FSA
$35,000	$37,000	$313	FSA
$37,000	$39,000	$343	FSA
$39,000	$41,000	$373	FSA
$41,000	$43,000	$403	FSA
$43,000	$69,000	$433	FSA
$69,000	$106,800	$933	FSA
$106,800	$139,350	$723	FSA
$139,350	$212,300	$873	FSA
Top
2011 Tax Rates - Married, Filing Joint
2 Eligible Dependents - $6,000 Day Care Expenses*
AGI
Over	But not over	Diff.	Best Option
$0	$15,000	($968)	Credit
$15,000	$17,000	($918)	Credit
$17,000	$19,000	($618)	Credit
$19,000	$21,000	($568)	Credit
$21,000	$23,000	($518)	Credit
$23,000	$25,000	($468)	Credit
$25,000	$27,000	($418)	Credit
$27,000	$29,000	($368)	Credit
$29,000	$31,000	($318)	Credit
$31,000	$33,000	($268)	Credit
$33,000	$35,000	($218)	Credit
$35,000	$37,000	($168)	Credit
$37,000	$39,000	($118)	Credit
$39,000	$41,000	($68)	Credit
$41,000	$43,000	($18)	Credit
$43,000	$69,000	$33	FSA
$69,000	$106,800	$533	FSA
$106,800	$139,350	$323	FSA
$139,350	$212,300	$473	FSA
Top
*125 Tax Savings percentage applied to $5,000.
Note: State and local tax savings were not taken into consideration. State and local taxes vary in percentages and dependent care credit availability. The above chart, although believed to be accurate, is intended for illustrative purposes only and is not intended to constitute legal or accounting advice. The above chart does not substitute for personalized professional tax advice. Each person’s tax situation and status is unique. Prior to enrolling in the Dependent Care FSA, each person is urged to obtain personalized professional tax assistance and advice concerning their individual filing status and potential tax liabilities.