When you prepay for child care, you claim the expenses in the year that the care is provided. So you have to divide the total based on the amount of time. The amount that was for 2021 you claim on your 2021 tax return. The amount that you paid for 2022 you will claim on your 2022 tax return, even though you paid it in 2021. This is an exception to the general rule that you claim expenses in the year that you pay them.
