Which of the following is the IRS limit for dependent care expenses when filing separately?

The correct answer is based on the IRS guidelines regarding the dependent care tax credit, which provides a specific limit on the amount of eligible expenses that can be claimed for each qualifying child under certain filing statuses. When couples file separately, the limit for dependent care expenses is indeed set at $2,500 for one qualifying individual.

This limit is important for determining the maximum amount of expenses that can be applied when claiming the credit. If a taxpayer incurs qualifying expenses for the care of dependents, this limit helps to quantify the potential tax benefit they can receive. Under different circumstances, or for different filing statuses, these limits can vary, but for married couples filing separately, the limit is explicitly stated as $2,500.

Considering the other options, $2,000, $3,000, and $4,000 are incorrect; they either reflect limits applicable under different conditions or filing statuses or do not accurately represent the IRS regulations for married individuals filing separately. The specificity of the limit for this category ensures taxpayers understand what they can claim to extract the maximum benefit from their eligible expenses for dependent care.