If a contractor work on my rental house January 5, 2018 can I deduct for 2017 taxes

[rbaker617]

Boiler on rental property was repaired on 1/3/18 and 1/5/2018.   Can I claim the repair on my 2017 tax return

[Critter]

No ... if you pay the guy in 2018 then it is a 2018 expense.