My husband (primary taxpayer) is the disabled person, and I paid dependent care using a Dependent Care FSA. I figured out how to override Form 2441, but the earned income instructions suggest a disabled adult's earned income is $3000/year, but my Dependent Care FSA contribution limit is supposed to be $5000. Does that mean I am disadvantaged in the amount of untaxed benefit because in my case the disabled person is my spouse instead of some other dependent? Or is there some instruction that suggests the earned income amount for my spouse should be entered as $5000?
There are no reporting requirements for FSAs on your income tax return unlike an HSA or Archer plan. Also, any qualified expenses used from an FSA cannot be included in schedule A medical expenses.
I'm talking about a Dependent Care FSA; the amount is reported on W-2 line 10 and the amount used is supposed to be reported on Form 2441.
I guess that is your W-2 and not your husband's. If that's the case, then then the primary taxpayer should have to be you since you made the contribution. I believe you are filing joint and your husband made hardly any money during the year as he is disabled.