No, you can't claim this as a capital loss (or any other kind of loss) on your tax return. Since the funds were placed in the FSA account pre-tax, you are merely reporting them as forfeited since they were not used for a qualifying purpose. I realize that you lose access to them under the use-or-lose rules, but that is not deductible in anyway - it is the way that the system is designed.
A capital loss refers to a loss on an investment, FSAs are not investments or assets.
@wizardtax
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