How do I deduct flexible spending amounts?

I have a flexible spending account to which I contribute $2,000 every year. I recently found out that this is deductible and am amending my 2007 and 2006 tax returns to take advantage of this. Where do I enter the deduction on my amended returns?

A flexible spending account (FSA) allows employees to get reimbursed for medical or dependent care expenses from an account they set up with pretax dollars. Under a typical FSA, you agree to a salary reduction that is deducted from each paycheck and deposited in a separate account. The contributions are not included on your W-2.

Are you sure that you didn't have this arrangement and that, in fact, you've already deducted the amount from your income? If not, go ahead and file your amended returns, just lower your income amounts by $2,000 for each year (and add an explanation note).