I am being audited by the IRS because they disagree with line 50 on my 2015 taxes even though it is filled out correctly.

[wendytur]

They want proof of tuition payment for 2015. This was a non-refundable tax credit based on my 1098T from the college. I was receiving financial aid at the time but I lost one month. I payed for my own books and supplies out of pocket not including financial aid. that is supposed to count towards payments made.

[Carl]

Three rules when dealing with the IRS.
 - You are guilty until proven innocent.
 - The burden of proof is on the accused (that's you), not the accuser
 - If it's not in writing, then it did not occur.
If you can't produce receipts, then you don't have proof. However, you should be able to log into your online college account. Then go to the financials section of your account and you should be able to get a detailed printout there. Note that what matters on the printout, is the date a qualified education expense was made. Note the date of the class it paid for. Qualified education expenses are claimed in the tax year that payment is made, regardless of the year it paid for.
Generally for an undergraduate, the parent's claim the student as their dependent, and the parents claim all qualified education expenses, and the parents claim and get all the education credits. So in addition to proving you paid the expenses, you may also have to prove that you, and not your parents, were entitled to any credits. The fact your parents may not have provided any support is irrelevant, as there is no requirement for the parents to provide any support - not one penny. The support requirement is on the student, and not the parent. Of course, if you were over the age of 23 on Dec 31 of 2015, then the parent's are required to provide more than half your support in order to claim you and the education stuff.

[Hal_Al]

The IRS questioning the education credit is pretty common. Read the IRS letter carefully to see which technicality they are after you for.

The  most common requirement is you only need to prove you actually paid tuition, with school statements and cancelled checks and/or bank or credit card statements. The IRS has begun cracking down on schools that send out a 1098-T with box 1 blank. They are no longer accepting an amount in box 2, of a 1098-T, as proof that you paid tuition.

 If your school did not issue a 1098-T, that could be either an indication that your school is not an eligible institution. But even some eligible schools do not issue 1098-T if grants (not loans) exceed tuition & fees. Again you need o prove that you paid eligible expenses.

See:  https://www.irs.gov/individuals/education-credits-questions-and-answers Scroll down to “I received a letter from the IRS questioning my AOTC claim. What should I do?”

As Carl indicated, it makes a difference whether you are the parent or the student

Also see: TT FAQ https://ttlc.intuit.com/questions/3383321-why-didn-t-i-get-a-credit-or-deduction-for-education-expen...

[Hal_Al]

Answered edited