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sivakumar-thasma
New Member

I paid my son's pre-k tuition fees in advance. Can I claim pro-rate amount paid for 2018 school days or should I claim the entire amount since this was paid in 2018?

 
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JohnW15
Intuit Alumni

I paid my son's pre-k tuition fees in advance. Can I claim pro-rate amount paid for 2018 school days or should I claim the entire amount since this was paid in 2018?

Assuming that you're asking for the purposes of claiming the Child and Dependent Care Credit, the IRS states in Publication 503, Child and Dependent Care Expenses that

"If  you  pay  for services before they are provided, you can count the pre-paid expenses only in the year the care is received.   Claim the  expenses  for  the  later  year  as  if  they  were actually paid in that later year."


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JohnW15
Intuit Alumni

I paid my son's pre-k tuition fees in advance. Can I claim pro-rate amount paid for 2018 school days or should I claim the entire amount since this was paid in 2018?

Assuming that you're asking for the purposes of claiming the Child and Dependent Care Credit, the IRS states in Publication 503, Child and Dependent Care Expenses that

"If  you  pay  for services before they are provided, you can count the pre-paid expenses only in the year the care is received.   Claim the  expenses  for  the  later  year  as  if  they  were actually paid in that later year."


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