My car registration renews in January, so I pay them in December. Can I deduct those fees for the following tax year, even though they were paid in the previous?

[samtheeagle19]

Ex: for 2023, I paid my car registration fees in December, 2022. Can I deduct the fee portion for my 2023 taxes?

[JulieS]

No, if you are a cash basis taxpayer (most people are), you have to claim your deduction in the year it was‌ paid. 

A cash basis taxpayer reports income when it's actually received, and reports expenses when they are paid. 

Accrual basis taxpayers compute income when they actually earn it or became entitled to it. Their deductions are computed based on when those debts were incurred, but not necessarily paid.

You can choose to become an accrual basis taxpayer, but if you do that it applies to your entire financial situation, not just to one transaction.