Why do you want to increase your taxable income?
If you had a $5000 FSA, that money was subtracted from your income pre-tax and will be reported in box 10 of your W-2. If you report qualified expenses, that income will remain non-taxed, but you can't claim any additional dependent credit tax credits because you are maxed out for one child. If you don't report qualified expenses, the amount in box 10 will be added back to your taxable income and you will pay tax on it.
