Deductions-wise, are business expenses paid in February 2019 included in this year's (2018) return, or next year's?

[Mikey1]

I ask, since, the timing is still before the end of the tax year, i.e. 04/2019, even though it is in the new calendar year.

[Leonard · Accepted solution]

No business expenses paid in February 2020 must be deducted on your 2020 tax return.

The tax year for individuals ends on December 31 of each year. 

The start of a new tax year for individuals is January 1st.

[Edited 03/11/2020 | 1:33 pm PDT]

[Mikey1]

Thank you, Leonard.

[Leonard]

You are most welcome