Larry D

I recently started a new job at an employer and signed up for their Dependent care FSA. I was told by the plan administrator that I could contribute up to $5K to the plan by the year end. At my previous employer this year, I also had a dependent care FSA in which I contributed $3100 prior to leaving. So, at the new employer, can I contribute the full $5000 or just $1900? If I end contributing more than $5000 in a tax year, what happens to the amount over $5000? Is it treated as taxable income?

I am trying to get my new employer to cancel my contributions, but just want to know the consequences.