@Hal_Al or
@TaxGuyBill might have a different opinion. I just think that since you know the county won't receive the money until 2018, and would refuse a check if you walked into the office on 12/29/17, and you know these facts ahead of time, then you aren't actually spending the money in 2017. It's the opposite of constructive receipt -- constructive expense? You know the check won't be cashed and have no real intention of paying the tax in 2017, you just want to make it look like you tried.
