You don't include the amount reported in box 10 on your W-2 that was reported as wages in box 1.
Per IRS: Box 10 of your W-2 shows the total amount of dependent care benefits that your employer paid to you or incurred on your behalf. Amounts over $5,000 ($2,500 in the case of a separate return filed by a married individual) are also included in box 1.
Instructions for Form 2441 line 12: Enter the total amount of dependent care benefits you received in 2023. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Don’t include amounts reported as wages in box 1 of Form(s) W-2.
For more information, check: 2023 Form 2441
irs.gov
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