Claiming the tax benefits of your FSA is built into how it works. Pre-tax funds are deducted from your paycheck, lowering the amount of income subject to tax for the year.
Do I need to report anything on my personal income tax return?
No. FSA contributions aren't subject to federal income tax, Social Security tax, or Medicare tax, so neither you nor your employer are required to report them to the IRS.
You'll usually not see the amount reported on your W-2, though your employer may choose to include it for informational purposes.
This applies to every FSA type
All FSA programs receive the same tax treatment, including:
Dependent Care FSA (DC-FSA)
Dental & Vision / Limited-Purpose FSA (LP-FSA)
General Health FSA
Spending restrictions still apply
No reporting is required for FSA contributions, but spending rules and restrictions still apply.