My client has a child care FSA. The amount in box 10 of the W-2 is more than the amount spent on childcare due to the Pandemic. The employer has changed their plan to allow the remaining balance to be rolled over to 2021 to be spent. The difference is added to Wage income in 2020 as would be expected in the normal situation.  Is there an exclusion since the unspent amount will be spent in 2021?  If so how would you enter this in Lacerte?