Deductions & credits

You should try to 'use up' the FSA this year, because any carryovers could void next year's HSA contributions as well.  (The second link is the 'official' one, but the first link is easier to read).
<a href="http://www.ajg.com/media/946483/technical-bulletion-irs-clarifies-two-rules-for-health-fsas.pdf" rel="nofollow" target="_blank">http://www.ajg.com/media/946483/technical-bulletion-irs-clarifies-two-rules-for-health-fsas.pdf</a>
<a href="http://www.irs.gov/pub/irs-wd/1413005.pdf" rel="nofollow" target="_blank">http://www.irs.gov/pub/irs-wd/1413005.pdf</a>