If you had a dependent care flexible spending account at work, you must still complete this section of the program. When the program asks for the amount of your qualified expenses indicate zero. It sounds like you have no qualifying caregiver and no qualifying expenses. In that case, any money that you managed to withdraw from the FSA is taxable income, and any money that was forfeited or carried over to next year is simply lost or carried over and is not taxable. But you have to indicate this on the tax form. You may need to go back to the W-2 section because either in the W-2 section or in a dependent care interview, or maybe in both, you will be asked if there is any amount from the flexible spending account that was lost or forfeited. You need to answer this question correctly in order to avoid paying taxes on the forfeited amount.
