Deductions & credits

So @BillM223 to go further with your reply, I have leftover Dependent care funds that the employer WILL allow to be carried over to 2021 and we fully intend to use them for dependent care.  How do I adjust for this not to be taxable on my 2020 tax return?  Or, amm I forced to pay tax on it now ,and then remember to enter it in as a carryover next year and get the tax break next year? TIA