It depends on how it was reported in 2019. Typically, tax returns are filed on a cash basis. If the fee was charged in 2019, it should have been deducted in 2019. But, it is sometimes reported using the accrual basis and that would allow for you to apportion the fee. From one year to the next, the method must remain the same, or you would need to include Form 3115, Change of Accounting Method, as well.
Schedule H is used to report the costs of the Au Pair on your tax return. In your search box, type household employee taxes, sch h and then select the Jump to link. Answer Yes to Did You Have a Nanny or Household Employee? and follow the instructions.
