@ncsu201
You can’t claim these expenses in the year before your child was born.
However… you can claim child care expenses that have been pre-paid, but only in the year the child care is provided. In your case, you’ll claim the expenses on your 2021 (i.e., next year’s) return.
The IRS states in Publication 503, Child and Dependent Care Expenses that
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. [Bolding mine.]
