Dependent care payment - is it when the service is provided or when you paid? ex - pay for spring care (2017) in Dec (2016), is that for 2016 or when service given 2017

 
KrisD
Intuit Alumni

Get your taxes done using TurboTax

You claim it in 2017.

According to the IRS:

"Expenses prepaid in an earlier year.    If you pay for services before they are provided, you can count the prepaid 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."

https://www.irs.gov/publications/p503/ar02.html





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