@peachette19 Further to what @Opus 17 said, if you meet the qualifications for meeting the "unmarried" exception and check the box on the 2441 form that says you meet those qualifications for being "unmarried", then I presume the TT form will work for you and permit you to exclude the FSA money from income.
Believe me, I ran into the same problem on my son's tax return and debated mightily with Opus 17, including citing the same provisions as you. Frankly, it makes no sense. It was only when I stumbled on the section of Pub 501 that I finally gave in. And as I said, it is particularly idiotic when one realizes you elect to participate in an FSA program 15 months prior to knowing your actual tax status. And to add insult to injury, by the time you realize the hopeless situation you are in, you are already well into the next year's FSA program, and such programs don't let you opt out mid-year.
