Education: Tuition and enrollment fees

[acastillo1950]

My 4 year old great grandson is living with my wife and I Monday - Friday in order to attend Pre K at a learning center. We are paying for all his living expenses and tuition and enrollment expenses ourselves. We are retired and in 2020 tax year, we were unable to claim daycare expenses. Since this is not daycare, can we claim these expenses for 2021?

[Destiny_Y_JD]

The IRS considers nursery school, preschool, and similar pre-kindergarten programs as child care. Therefore, if you didn't qualify for day care under the child and dependent care credit, then PreK would not count either. 
(source: https://ttlc.intuit.com/community/credits-and-deductions/help/does-preschool-tuition-count-for-the-c... and https://www.irs.gov/taxtopics/tc602)