medical and dental premiums goes into box 2 and for ALL other unreimbursed and reimbursed FSA medical expenses goes into box 1. Do not count FSA as a medical expense. FSA is just pretax money you set aside to reimburse you for the actual medical expenses you have. If you set aside $2000 but you never had any medical expenses during the year, you can not claim the FSA $2000 in any boxes since you did not have any med expense. If you had $2400 in med expenses then you claim $2400 in box 1 and separately, you submit your med bills to your FSA insurance company and they will reimburse you the $2000 you contributed to your FSA.
