Child care benefit

I would like to consult a Tax expert a question regarding child care benfit. On my W2 form, there are $5,000 shown in box 10 as child care benfit. This is not paid by my employer but incurred on my behalf. As I know, this amount is tax-exempted. Should my salary shown in box 1 represent this exemption? If not, how can I claim the exemption on my tax return form (1040)?

Thank you very much in advance.