It will be corrected on form 2441. Your FSA will be captured from your W-2, and you will be asked additional questions about whether you forfeited any amounts, how much you paid for care, and who the provider and dependent were. Because your care will be non-qualified (due to no spouse job), the amount taken from the FSA will be added back to your taxable income. Fortunately, there is no additional penalty, just the income tax.
