You can't claim expenses reimbursed to you from an FSA - you already got a tax deduction for the amount reimbursed from your FSA - that money was removed from your taxable wages on your W-2 (or should have been). Deducting an expense that you already got a tax break on is double-dipping. Deductible medical expenses are those which you paid for with money you paid tax on. Amounts that were removed from your wages for income tax purposes (non-taxable income) cannot be taken as a tax deduction.
If you take a tax deduction for a medical expense and then get reimbursed, you have to claim the reimbursement as income. But if you get reimbursement and did not take a tax deduction, the income is not taxable to you. See Pub 969 - I am guessing NJ has the same rules.
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