Dependent Care FSA enrollment while spouse was Underemployed/Unemployed

[bryan99999]

I mistakenly signed up for a Dependent Care FSA when my was unemployed. She was able to find some substitute work, but will probably not earn income amounting to the full $5,000 that we allocated to our Dependent Care FSA.

 For example, if spouse is only earns $3,000, but a $5,000 dependent care flex spending account was opened, is there anyway to access the remaining $2,000 in the account? Spouse was looking for, but unable to secure, additional work.

Specifically can we take $3,000 out of flex spending, pre-tax, and then file a form 2441 for the remaining $2,000 as taxable income?

Sorry, confusing, we know. THanks in advance

[Critter]

Specifically can we take $3,000 out of flex spending, pre-tax, and then file a form 2441 for the remaining $2,000 as taxable income?

Actually that is exactly what you need to do ... however you can take the entire $5K from the FSA account to pay for the day care expenses so you don't forfeit that money ... that is still allowed.  The form 2441 will simply put the excess back into income by adding it to the wages line.