Dependent care FSA and divorce

Hi

My wife and I are in the process of divorce and I am the one who is contributing the dependent care FSA for my son this year.

Question:

1. If we divorce this year, I could submit "life event" to my employer to stop the dependent care FSA. Will the balance which contributed return to me as taxable income?

2. If we do not settle this year and divorce in next year, likely we will file tax return as "married but file separately"  for this year and she will claim my son as dependent. Could I still reimburse dependent care FSA for my son this year? Or the money just lost for this year?

If I could, how to handle the section of dependent care FSA while I do not have dependent for tax return of this year.

thank you a lot for this

 

regards