Please tell me if I'm wrong on any of the following:
1. If I use a Dependent Care FSA, my spouse is the one needing dependent care, and he does not work because he is disabled, the maximum amount from my FSA that I can exclude from taxes is $3000 ($2000 less than the amount I could exclude if I were single or if I were part of an able-bodied working couple taking care of a child or other dependent). Thus, if I contributed $5000 to the FSA, $2000 will end up being taxable when I fill out Form 2441.
2. If my Dependent Care FSA has a grace period where I incur expenses during the first 2 1/2 months of the following calendar year, the total amount I can exclude from taxes during that calendar year remains unchanged. So if my excludable limit is $3000 (per #1), and I incurred/claimed $2000 in year 1, $1000 during the grace period in year 2, and $3000 during the rest of year 2, I would end up owing taxes on $1000 in year 2 even though my FSA allowed me to incur $4000 of expenses during one year.
3. TurboTax Premier has no step-by-step instructions that take me through filling out Form 2441 for a Dependent Care FSA where my spouse is the one receiving care (since it does not allow me to identify my spouse as a "dependent"). Instead, I have to go into Form 2441 in the forms view and fill it out manually.
These all seem wrong to me but I cannot find any contrary information or guidance.
