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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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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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."