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Level 2
posted Mar 7, 2020 10:52:59 AM

If I didn’t file for the 2018 tax year because I had no income, but I had received a 1098T for my tuition paid in 2018, do I file an amendment or will it not matter?

I was employed in 2019 and want to know if I can now claim the tuition paid back in 2018, even if it’s with an amendment. I didn’t file for 2018 because I had no income that year.

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1 Replies
Employee Tax Expert
Mar 7, 2020 11:16:29 AM

It depends.

 

If you had a 1098-T in 2018 but had no income, the only time you could potentially get a refund is if you were in your first four years of college working towards a degree, not filing as married filing separately, and not listed as a dependent on someone else's return.  There are a few other stipulations as listed in the link below.

 

If that applies to you, you could potentially have a refundable credit from the American Opportunity Credit.

 

Who qualifies for American Opportunity Credit

 

If you do not fall under the first 4 years, then you would not be entitled to any sort of refundable credit as you did not have any income in 2018.  The remaining credits/deductions are only used to offset income or tax liabilities.

 

Chart comparing credits

Tuition & fees deduction

 

The only way to claim a credit for your education expenses reported on a 2018 1098-T form is to file a 2018 tax return.  It would not be an amended return since you never filed a return initially.

 

You cannot report it on your 2019 tax return.