Final answer:
The annual limit of an EE Dependent Care Assistance account is $5,000, which allows employees to pay for qualifying dependent care expenses with pre-tax dollars.
Step-by-step explanation:
The annual limit of an EE (Employee) Dependent Care Assistance account is $5,000. This means that an eligible employee can set aside up to $5,000 of their pre-tax salary per year to pay for qualifying dependent care expenses.
The Dependent Care Assistance Program (DCAP) is a benefit offered by some employers to help their employees with the cost of childcare or care for dependents incapable of self-care. This amount is subject to change if there are any updates to tax laws or benefits regulations, but as of the current knowledge cutoff, $5,000 is the established limit for most taxpayers.