probably not. a FSA is a use it or lose it employee benefit amount. some companies will give you a few months in 2020 to submit expenses for 2019 but after that, under the tax laws, the balance must be forfeited. The employer gets to use those funds to defray administrative expenses of the plan. returning the money to the employee could result in the IRS disqualifying the plan. with a FSA either you weren't taxed on the amount the employer contributed and/or if it came out of your paycheck your taxable wages were reduced. thus no deduction is available.
