See this post for answer:
https://ttlc.intuit.com/community/taxes/discussion/re-how-do-i-enter-dependent-care-fsa-expenses-if-...
If you file MFS and don't claim the child as a dependent, then that child is not a "qualifying dependent" under Pub. 501 and you are not entitled to claim certain benefits, including DCFSA. Thus, the entire amount is taxable even though you actually used it for dependent care. My son was in the same boat last year.
Wouldn't it be great if the IRS would just spell this out clearly and succinctly in the Instructions for 2441.
‎April 10, 2022
7:25 PM
