Special Ed school

[Ferr1]

My son attends a special Ed school which can be considered a medical expense.  Tuition was paid for the full year in 2024 but the school year extends 2024-2025.  Do I claim tuition in the year paid or by the year services are provided?

[BrittanyS]

The IRS considers tuition to be an expense in the year it was paid.  So if you paid for the full school year including the Spring 2025 semester in 2024, it would be deductible in 2024.  

[Edited 02/11/2025| 8:41 am PST]

[Hal_Al]

Q.   Do I claim the medical deduction, for tuition, in the year paid or by the year services are provided?

A. Year paid.