Please see this answer from MaryM428.
Flexible spending accounts (FSAs) put aside pretax dollars for certain expenses—in this case qualified child-care and elder-care costs. These accounts are use-it-or-lose-it, so unless you find expenses to claim, you'll forfeit the balance to your employer.
While unused amounts cannot be refunded, the existing regulations do permit Dependent Care FSAs to offer a grace period. A grace period allows participants to spend unused funds during the 2.5 month (75 day) period following the end of the plan year.
Many employers suspended day care FSA amounts when day care facilities closed last year.
