An FSA is not entered anywhere on your Form 1040. Your FSA contributions are reflected on your W-2 (box 1) as less-taxable wages. That's where you get the tax deduction.
There is not a separate tax document sent to you for your FSA contributions. These contributions will appear on your annual W-2 as follows: Healthcare FSA contributions will be identified on your W-2 as less-taxable wages in box 1. Dependent care FSA contributions will be identified on your W-2 in box 10.
You cannot claim contributions to a healthcare flexible spending account (FSA) as medical expenses.
The funds taken from your paycheck and deposited into your medical FSA are pre-tax funds. Since it is funded with money that has not been taxed, you cannot take a deduction for the contributions.
You also should not report any medical expenses on your tax return that were paid or reimbursed with funds from the medical FSA.
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