I paid for two university classes in 2017. I took the classes in 2018. Do I declare this this year or next year?

[thomas2]

I signed up in 2017 for two university classes (UCLA Extension) for professional development (Precalculus and business law). (I'm a software engineer and needed more math.) The classes actually happened in 2018.

Do I use the educational expense on this tax filing or next year?

(From what I read, it seems like the payment date not the class date is the relevant date.)

[Marketstar · Accepted solution]

Yes, you can claim a 2017 educational payment for classes that begin in the first three months of 2018.