When you have a dependent care FSA, you must qualify for the Child and Dependent Care credit, even if you are not taking the credit. One of the qualifications is that both spouses have income.
When Dependent Care Benefit is reported in box 10 of your W2, you must file Form 2441 to reconcile the money used in the FSA as a qualified expense. If you do not have qualified expenses to offset the amount in box 10, it is added back to as income on your return.
The details are found here: Instructions for Form 2441
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