Bought car on 12/30/24, paid registration on 1/10/25. Registration is from purchase date, and fees due in December 2025. Can I claim fees paid in Jan. for tax year 24?

[melissa-eames2]

If the vehicle registration is yearly, I will have paid the registration twice in 2025, but it was registered in 2024. Either I claim the fees once for 2024, or twice in 2025 since I paid it twice in 2025.

[ThomasM125]

You can't claim the fees in 2024 since you paid them in 2025. You can claim both payments in 2025 since that is when you paid them. Also, you can only deduct the fees to the extent they are calculated based on the value of the vehicle. They are itemized deductions and as such you will only benefit from them on your federal return if you are able to itemize your deductions (itemized deductions are more than your standard deduction).