How do I deduct FSA payments I made as part of COBRA? FSA payments are generally tax deductible. My W2's taxed income deducts only those FSA payments made via payroll.

I retired in July 2016.  I had a FSA with my employer.  Contributions to FSA are tax deductible.  Thru payroll, $1350 was contributed to my FSA.  My taxable income reported on my W2 reflects that $1350.

However, I continued my medical and FSA thru COBRA.  I made an additional $1250 contribution to my FSA via the COBRA administrator, who I paid directly.  My employer has no insight into these payments, and cannot therefore reduce my taxable income reported on the W2 by the $1250.

How can I reflect in my tax return a reduction in taxable income for these FSA contributions which did not "flow thru" my previous employer?