You have an amount in box 10 of your W-2. This is the amount of money withheld by your employer for dependent care benefits.
The box 10 amount was withheld from Wages on your W-2 (making this amount non-taxable for the moment).
However, you are required to document that you were eligible to use those benefits, using form 2441.
If the result of form 2441 was that you were not eligible to use those funds for dependent care benefits, then the amount that had previously been non-taxable is now taxable. It is made taxable by adding it to line 1e on your 1040. - Look at line 26 on your 2441 for back up.
The "$5,000" is undoubtedly a reference to the $5,000 limit for your contribution to your dependent care FSA managed by your employer. Take a look at "Child and Dependent Care Credit & flexible benefit plans".
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