Citi Benefits Handbook
You cannot be reimbursed for expenses that exceed the amount of your contributions.
If your claim exceeds your current account balance, you will be reimbursed up to your account balance. Any outstanding amount of your claim will be paid to you automatically after the next pay period, when new contributions are added to your account, until the total amount is paid or the money in your account is depleted.
The maximum you can receive tax-free from your DCSA is reduced by the Citi day care subsidy available to you, if applicable. See "DCSA/Bright Horizons Day Care Center Use" for more information related to the potential tax liability associated with using child day care facilities that charge below the fair market value for such services, like the Bright Horizons Day Care Center if the DCSA benefit and the discount on child care exceeds $5,000 annually.
For example, if you receive a DCSA subsidy of $1,000, then you can receive up to $4,000 tax-free from your DCSA. If you contribute more than $4,000, any amount reimbursed above $4,000 will be included as taxable income on your Form W-2 Wage and Tax Statement for that year.