Can I split 2020-2021 school tuition between the two years returns if it is paid at once in full?

[yury9]

I paid tuition fee for my child in full in September 2020 for the 2020-2021 school year while it was possible to split it into multiple payments in 2020 and 2021. Can I still claim Child and Dependent Care Credit in proportion between 2020 and 2021 assuming that out of 10 months school year 4/10 of the payment (Sep, Oct, Nov, Dec) covers 2020 and  6/10 of it (Jan, Feb, Mar, Apr, May, Jun) goes to 2021?

[MaryK4 · Accepted solution]

 Yes if you prepaid the exenses, only use the amount for services in 2020 on your tax return, and use the rest next year.

If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Claim the expenses for the later year as if they were actually paid in that later year. (Expenses prepaid in an earlier year.)

[yury9]

Thank you, Mary!