You can take a deduction when you receive the bill AND it is paid. You cannot claim a deduction until it is paid, and you must be legally obligated at that point to pay it. So, you would use 2022 to claim the deduction for both registration fees because they were both due and paid.
Here is the link to determine the amount that is deductible as you can only deduct the VLF portion of your registration fees, not the full registration fees.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
