If an employee has a DCB- Flex Spending Account and does not use the entire amount of this pre tax benefit then is this taxable amount reflected in Box 10 of his W2?

gtsforhim · ‎06-25-2020

For example, he had a pre-tax deduction of $2,500 in his FSA. He spend $2,000 of it then should $500 appear in Box 10 of his W2?