Can we file MFS for the 2023 tax year if one spouse elected for full 5K dependent care FSA amount and the other spouse elected 0?

[Mamaninakumba]

If we can file MFS still would there be some sort of penalty for the full election? 
Are there are any other considerations we would need to make during open enrollment in order to ensure we can file MFS and without any penalties? 
I know there are a number of credits and deductions that we lost out on.

[Bsch4477]

You are limited to $2,500 if filling separately. 

[Mike9241]

There is a special rule whem married filing separately.

the default is

the excess over excludable benefits is included in taxable income

excludable: smaller of $5000 or spouses earned income or $2500

example spouse's earned income is $3000 then $2500 is taxable

example spouse's earned income is $2000 then $3000 is taxable

 There are no penalties just the additional income taxes. 

there is a special rule if the taxpayer is considered unmarried which does not appear to be your situation

[Opus 17]

The spouse with the FSA is limited to $2500 if they claim at least one dependent who had qualifying care, the other $2500 is added back to their taxable income, but there are no other penalties.  If dependent care costs are more than $2500, you are not eligible for any additional child and dependent care credit while filing MFS.  

If the spouse with the FSA does not have a dependent with qualifying childcare expenses, the entire $5000 is added back to their taxable income, but there is no additional penalty.