There's conflicting information on this out there on the internet. I'm guessing that this is wrong based on rjs's response:
"You can use a dependent care FSA in conjunction with the dependent care tax credit. However, the same dollars can’t count for both benefits. For example, let’s say you pay for childcare for one dependent so you can work full-time. You put $5,000 into your FSA and also pay $4,000 out of pocket for childcare.
As a result, your FSA contributions lower your taxable income. Plus, when you file taxes, you can use up to $3,000 of your out-of-pocket expenses not paid by your FSA to lower the amount of taxes you might owe."
Source: https://smartasset.com/taxes/dependent-care-fsa-vs-dependent-care-tax-credit
This is from the IRS: "If you received dependent care benefits that you exclude or deduct from your income, you must subtract the amount of those benefits from the dollar limit that applies to you."
Source: https://www.irs.gov/taxtopics/tc602
