No, you can't claim the extra $6,000. The maximum allowed expenses for Child and Dependent Care credit is $3,000 per eligible dependent for up to 2 children. Your FSA contribution of $ 5,000 can be used towards dependent care expense. If your have 2 eligible children, then you can claim out of pocket costs of $1,000. While previously unused FSA funds couldn't be carried over to the next year, IRS suspended those rules due to COVID crisis. Please see tax relief due to COVID crisis for additional information . To claim the credit, you may only enter $ 3,000 ( $6,000 for 2 children) in the form. Your FSA contribution is pretax and isn't included (as wages in your W2) to pay for medical and dependent care expenses. .
