Medical Insurance payment for Jan 2025 billed end of 2024: Deductible in 2024 or 2025?

[Wag2Tlikeit]

Came off of company plan at the end of 2024.  Signed up and made the first payment at the end of December for an ACA plan starting Jan 1 of 2025.  Have enough medical expenses to itemize this year, but not sure if the December payment can be included in my 2024 expenses.  In looking through earlier years responses to similar questions, I saw answers saying "Yes, you take it in the year paid".  However, I noticed in the IRS pub 502, the following:

Payments for future medical care.

Generally, you can't include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year.

Any clarification would be welcome!

[MonikaK1]

As a cash-basis taxpayer, you claim deductible expenses in the year you paid them. There would be an exception if you paid for a multi-year policy all at once, in which case you would need to prorate the amount to deduct each year.

See this help article for more information about the cash method of accounting.

[rjs]

January 2025 is not "substantially beyond" December 2024.