If you select 'Yes' in this question, you must enter an annual election amount in 18 A. If you don't want to enroll in the Dependent Care Assistance Program, you must select 'No.’ This benefit includes daycare expenses of your child, or other legal dependent who is physically or mentally incapable of self-care, so that the participant (or spouse) can work, look for work, or attend school full-time. See Dependent Care FSA Qualifications
here.