My clients both had dependent care deduction of $5k each (2 dependents).  Totaling $10k.  It appears they are only eligible to take $5k between the 2 of them.  Therefore, $5k is added back as income.  I'm surprised I haven't encountered this before.  As a result, they end up owing $1400 but if I exclude $5k they would have only owed about $300.  Just doing a reality check that I should advise them to only have $5k taken out in FSA since the other $5k will get added back in (for future years).