Deductions & credits

Ok ... if you had one child the credit is on the FIRST $3000 of the cost  but you had an FSA which you used for the first $5000 of the cost  thus you have no cost to take the credit against in 2022.   The rules were much different in 2021(where you could take a fully refundable credit up to $8K per child)   but in 2022 we are back to the normal rules and this year you don't qualify.