No, if are on a cash basis, it would be deducted in the year you pay it. If you make the funds AVAILABLE, for instance, write a check in December, it is considered as paid in December. It does not matter if the funds had been drawn before the end of the year, only that the check was given or mailed before the end of the year.
[Edited 03.10.18 | 12:20PM]
