Although your employer may still have a grace period to carry over to 2024, the IRS (Congress) has not continued this allowance. The answer is printed in your other question and placed here for you as well.
The temporary special rules for dependent care flexible spending arrangements (FSAs) have expired.
The temporary special rules under Section 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 that allowed employers to amend their dependent care plan to carry forward unused amounts from 2020 and/or 2021 to be used in a subsequent year have expired. For 2023, you may only enter on line 13 amounts you carried over from 2022 and used in 2023 during the grace period. See the instructions for line 13.
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