It's not an election. But if they don't fill out the part of the 2441 showing how they spent the DCB it would be taxable.

Yes not election, but in lieu of excluding,  including dependent care benefit in taxable income to claim more credit.  Is there an input in lacerte

The employer excluded the income through their policy/plan.  You can't undo the employer's policies/plans by anything you do on the 1040.

Not undoing employer side.  When zero dependent care expenses, dependent care benefits are added to line 1 of 1040.  It could make sense for some taxpayers to pay taxes (add to line 1 form 1040) on the DCB to use money for tax credit.

As stated above, it is not an election.  It becomes taxable if there are not expenses, but you do have expenses.  Again, it is not an election.

If we all say "it's not an election" three times while clicking our heels, maybe that's the right answer.  I think it's an interesting question.  Do some more research and let us know what you find.  

@brien-gregan  "...Is there an input in lacerte"

Generally, there isn't input for something that isn't legal.   No expenses, NO credit.