Are 2016 enrollment deposits made to universities tax deductible even if registration and attendance will not begin until 2017?

[yoginibanana]

I paid a deposit to a graduate school in 2016; however, I will not begin registering or attending school until this year (2017).  Is it appropriate to deduct the deposit amount on 2016 taxes, or best to wait until 2017 taxes?  Any guidance is much appreciated!

[ToddL]

Did the school send you a 2016 Form 1098-T showing the payment?

[yoginibanana]

No form was provided.

[ToddL · Accepted solution]

The general rule is that "deposits" aren't "payments" until you have received good and services in return, in this case educational services.

You can double-check with the schools finance office, but this appears to be a transaction you will report on your 2017 tax return, when the school issues you a 2017 Form 1098-T..