My question: my daughter is accepted "early admission" at the end of 2017 for a college term starting in fall 2018. We had to pay the deposit by 12/31/2017. Normally that deposit would not be deductible, since (again 1040 line 34 instructions) the expense does not happen in the 1st quarter of 2018. But the "early admission" requirement puts us in a catch-22. I would argue that it should be deductible (and will claim it) for 2017 taxes. Thoughts?
