What should be entered in the dependent care FSA leftover box considering the COVID Legislation for rollovers? We had ~2k leftover from 2021, but can use it in 2022.

[kiley-workman]

We've actually already used it this year!

[BillM223]

As the On Demand Tax Guidance on that screen says, "We're asking for the amount you either forfeited because you didn't use it by the end of the plan year, or the amount your employer is going to allow you to carry over to next year's FSA."

If your employer modified the company's FSA plan to allow the carryover of any unspent FSA funds from 2021 to 2022 (note: the federal legislation made this possible, not mandatory), then you would enter here whatever funds in the FSA on December 31, 2021 that could be carried over to 2022 and used in 2022.

It does not matter for purposes of this field that you have already use it, but just that you could use it in 2022 (obviously, you could).

So, put yourself into a December 31, 2021 mindset and answer the question from the viewpoint in time.