Can I include educational fees that were paid in previous year but covered the next year?

[MichaelMc · Accepted solution]

In preparing your 2016 income tax return, you may not deduct any amount that was paid prior to 2016.

If, in 2016, you paid tuition and fees for an academic period beginning within the first three months of 2017, you may deduct those payments on your 2016 federal income tax return.