It depends.
IRS Publication 503 states that if you "pay for services before they are provided, you can count the prepaid expenses only in the year the care is received." Therefore, you would be able to include the expenses from January 1 - June 30, 2024 on your 2024 income tax return.
But if you claimed any of the 2024 expenses on your 2023 tax return, you may need to amend your prior year return as well to remove the expenses that were claimed in 2023 as they need to be reported on your 2024 tax return instead.
@Hanalei
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