Planning to use Dependent care FSA to pay Non-US Relative for Child Care Expenses

Unfortunately my spouse will be having surgery soon and the only one available to take care of our child during the surgery and recovery is a relative that will be flying in from Canada to help take care of our child. 

 

That being said, I do have an FSA set up at work for dependent care expenses.  From documentation from work, travel expenses incurred for bringing a caregiver to a child/spouse is an eligible expense.  However, how does that play out when I do my taxes, and the person I am naming does not have a US tax ID, or file taxes in the US? 

 

Form 2441 requires me to identify the care giver information, including SSN/EIN.  Can I still claim this as a valid expense without being penalized?