Deductions & credits

Just to clarify:

 

My mother had expenses in 2017, which were not paid until 2018. She also had expenses in 2018. All of her expenses for the care facility were paid during 2018, even the expenses from 2017. 

 

Do I include those 2017 expenses in 2018, or do I go back and amend 2017? 

 

None of this has to do with expenses paid after death, only with the timing of payments across a year boundary.