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The funds cant be returned to individual employees based on the amount forfeited because that would violate the use it or lose it rule. You cant donate the funds to charity or take a tax deduction from them.
Q: How do I pay for my dependent care expenses? A: You received a debit (Benny) card which you can use to pay for your expenses.
In most cases, participants can order a card by completing the FSA Debit Card Application. Some employers have cards automatically provided to participants. Two cards are mailed to your home address and arrive in a plain white envelope.
Call 1-866-755-2648 if your card is lost or stolen. In the unfortunate event that your card is lost or stolen, call 1-866-755-2648 immediately to report the incident. As soon as were notified, we will block the card from any purchases. A new card will be issued and mailed to you within 3-5 business days.
Can You Transfer FSA to a Bank Account? The answer to this question is a straightforward no. FSA money can only be used for designated healthcare-related purposes. As per the IRS, you cannot transfer that money to another account.
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People also ask

Unfortunately, FSA cards cannot be used to withdraw FSA funds from an ATM. These cards can only be used on qualifying medical products and services.
You cant withdraw money from an ATM No this is strictly for eligible health care expenses. The easiest way to be sure your purchases are eligible is to shop at a store that exclusively sells FSA eligible items (hint, youre already here).
Typically, there are three ways to access your FSA money. You can use a debit card thats connected to your account, pay providers directly through your online portal, or submit receipts for reimbursement. Check with your employer or FSA provider to find out which option(s) they offer.

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