I am not an accountant, but it looks like you can only count the portion of prepaid fees that are consumed in 2017, and will need to count the remainder for 2018. from the IRS: https://www.irs.gov/...17_publink1000203344
How To Figure the Credit[/url][/url][/url]
Your credit is a percentage of your work-related expenses. Your expenses are subject to the earned income limit and the dollar limit. The percentage is based on your adjusted gross income.
[/url]Figuring Total Work-Related Expenses[/url]
To figure the credit for 2017 work-related expenses, count only those you paid by December 31, 2017.
Expenses prepaid in an earlier year.
[/url][/url][/url] If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Claim the expenses for the later year as if they were actually paid in that later year.
Expenses not paid until the following year.
Don't count 2016 expenses that you paid in 2017 as work-related expenses for 2017. You may be able to claim an additional credit for them on your 2017 return, but you must figure it separately. See Payments for prior year's expenses
under Amount of Credit,
If you had expenses in 2017 that you didn't pay until 2018, you can't count them when figuring your 2017 credit. You may be able to claim a credit for them on your 2018 return.
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