Child care: pre-baby tuition deductible?

[iRun1989]

We are searching for child care for our baby due March '24. We have found a couple that will hold our spot, but we have to pay weekly tuition now, until baby will be in their care (for us, roughly late May/early June '24)

Now i understand why in home daycare providers do this to secure a spot, I am wondering if this is still applies to any kind of child care deduction/credit? I assume no because we have no child to deduct it against yet, but I wanted to make sure.

Thank you in advance.

[DoninGA]

You are correct.  Child/Dependent care expenses cannot be claimed on a 2023 tax return if the child is not being claimed as a dependent on your tax return.

Since the child will not be born until March of 2024, you will be able to claim them on the 2024 tax return that is filed in 2025.

[iRun1989]

Would we be able to claim all of '24, even the tuition due before baby is born (jan-march payments essentially)

This is our first child, so I don't know if your taxes ask for when baby was born to make sure it all lines up?

Thank you

[xmasbaby0]

Yes----you enter the child's date of birth  in My Info when you prepare your tax return.   You will not be able to claim your child as a dependent until after the child has been born and has a Social Security number.    But when you claim your child, you claim the child for the whole year, even if the child was born on December 31.   So, if your child is born "sometime"  in 2024, you can claim them for all of 2024.

[NCperson]

@iRun1989 but again, you will not be able to claim the expenses prior to the child being born (as there is no one being cared for). 

Nor can you claim the expenses for the credit while either of you is not working (and that would include maternity / paternity leave) as the tax credit is to enable you to work.  

"You may be able to claim the child and dependent care credit if you paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work."

https://www.irs.gov/taxtopics/tc602.

[rjs]

You didn't say how much you are paying. If you have only one child, the maximum amount of expenses that you can use for the child care credit is $3,000 for the year, so it might not matter that you cannot claim the full amount that you paid.

Ask your employer and your spouse's employer if they offer a dependent care flexible spending account (FSA). That usually works out better than the child care credit.