Attended graduate school in 2023 but paid tuition in 2022 - can I claim the Lifetime Education credit?

[felixthecat320]

Hi all,

I attended my last semester of graduate school in 2023, but paid my tuition for the Spring semester at the end of 2022 (since the deadline for payments was the 2nd of Jan). In this situation, would it still be possible to claim the Lifetime Education credit for 2023 even though I did not receive a 1098-T?

[Hal_Al]

No. You may only count what you paid in 2022 on your 2022 tax return, even though it was for courses in 2023