A check is written on December 31 but clears your checking account in January.
Since the check is freely given in payment in December, the expenses can be deducted in December even through the check clears in January.
See here.
See IRS Tax Tip 2014-21 here. See item (4).
“You can include only the expenses you paid in 2013. If you paid by check, the day you mailed or delivered the check is usually considered the date of payment”.
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