If this was money the employer paid in, it will revert back to them. If this was pre-tax money you paid in, you lose the money as the account has no carryover. If you had used childcare service, only the amount paid in after tax dollars would qualify for a credit.
There is no additional penalty of adding it to your income since you have lost the money, you received no benefit. See Child and Dependent Care Credit & Flexible Benefit Plans
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