This is helpful. I understood my research to mean that I could use both as long as there was no double dipping (separating dependent care expense by dependent/institution) but based upon your response and guidance by the IRS, I understand that the ability to use both is only when there is incremental tax credit available over and above the total amount contributed (and used) out of the FSA. For example $6k credit for 2+ children reduced by $5k max contribution to dependent care FSA leaves $1k credit remaining.
