The registration fees can be included, and the security deposit can also be included as long as care was provided (if you put a deposit down and then did not enroll your child that cannot be deducted). If you get the security deposit back in a later year, it would have to reduce the day care expenses for that year.
Fees and deposits. Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they aren't directly for care. However, a forfeited deposit isn't for the care of a qualifying person if care isn't provided.
Source: IRS Publication 503, https://www.irs.gov/publications/p503/ar02.html
