"My work is rolling over any unused funds from 2020 to 2021."
Check with your HR department to find out how your employer has updated its rules for the Dependent Care FSA.
Normally, the carryover period for FSA funds was limited to 2 1/2 months (so already expired) and that was only if your employer wrote it into their plan.
However, with the pandemic, there have been a number of updates that allow employers to adopt new rules for 2021 that will benefit employees. See IRS Newsroom. So go ask what your company has done.
"Should I list this virtual camp as a child care provider under the deduction section?"
It depends. I have not found guidance that says that parents in this case can still claim the virtual daycare as a valid child care expense. However, what you may be able to do (depending on your employer's updates to their FSA program) is stop your FSA contributions this year, and use the carryover FSA funds from 2020 to pay for those expenses this year. If so, you won't have to worry about justifying your 2020 expenses by reporting that vendor, because you would use the expenses in and for 2021.
Anyway, start with your employer's HR department - you can't be the first person to wonder about this.
