Son paid $445 in Oct. 2019 when he registered for spring 2020 college classes. Prepaid plan paid rest in Jan 2020. Claim for 2020 or 2019?

[fscjtallman]

Son paid $445 towards tuition in Oct 2019 when he registered for spring 2020 college classes.  Prepaid plan (529 plan) paid tuition balance January 2020.  Does this go on my 2019 or 2020 tax form?

[DianeC958]

The amount paid in 2019 is deductible on your 2019 tax return and the amount paid in 2020 is deductible on your 2020 tax return.

You are a Cash Basis tax payer and can only deduct expenses on your tax return in the year the expenses are actually paid.