Is childcare payments by the payment date or the service date for tax reporting purposes?

I'm doing my taxes for 2023.

I used a dependent care FSA for 2023 (the amount I contributed exactly equals the amount I paid to child care providers, so I don't have to use the other child care tax credit thing).

There were some payments that were made in December 2022, but I think part of the payment may have covered services rendered in January 2023. When I filed for reimbursement through the FSA, I believe I just picked 2023 -- idk if that's correct in retrospect, but I was able to get reimbursed through the FSA.

For tax filling purposes, is the amount you paid to the care provider according to the date or service or to the payment date?

original posted by Ok-Mark-1239 to r/personalfinance on Mon, 15 Apr 2024 14:12:50 GMT.