Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. You can use these for the Child and Dependent Care Credit as long as they were required for you to work.
Kindergarten tuition is not deductible or eligible for the credit regardless of when it is paid. But, the cost of care before and after kindergarten is eligible for the Child and Dependent Care Credit (if required for you to work).
Note that this describes the Federal treatment of these expenses; treatment at the state level may be different.
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