You don't need to list the provider because you have no qualifying expenses against which to claim the exclusion or credit. The instructions for form 2441 say to fill out part 3 first if you have an FSA. Your part 3 should show that your benefits are not deductible or excludable and are taxable (zero on line 24 and 25, and the full amount on line 26). That means there's nothing to transfer to parts 1 and 2 of the form.
