Deductions & credits

@Opus 17 
What you described is correct 

If you live together with your spouse and file separately for other financial reasons, and you have two or more children who receive qualifying care, then you can each claim one child and use an FSA up to $2500.”

Just to clarify, we each can use our own FSA of 2500 for our independent. I can use 2500 and she can use her 2500.