Can I claim the tuition I paid in 2021 as a full-time student not claimed during the 2022 tax filed? if yes, what do I need?

[chinwa001]

I paid about $60,000 in tuition out of pocket in 2021 but I did not get to claim it when I filed my taxes in 2022. Is it still possible to get any return on it? My school never sent me Form 1098-T either

[Hal_Al · Accepted solution]

You cannot claim tuition payments, made in 2021,  on your 2022 tax return.

However, if you were eligible for a tuition credit, on your 2021 tax return, and failed to claim it, youu can file an amended 2021 tax return to claim it now. 

How to amend https://ttlc.intuit.com/questions/1894381-how-to-amend-change-or-correct-a-return-you-already-filed

Why did you school not sent a 1098-T?  You must have a 1098-T, or qualify for an exception, in order to claim the credit.  

Many schools no longer mail out the 1098-T.  You obtain it from your school account, on line.

 To be eligible for the tuition credits, the course must be taken at "an eligible institution". The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.

Enter your school at the link below, to see if it's on the dept. of education list.

https://ope.ed.gov/dapip/#/home

Rule of thumb: if you have to ask, your school is not an eligible institution.

Schools that only offer online courses usually do not qualify.  Online classes taken at schools that also have  classroom instruction usually do count.

There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit. 

You cannot claim a credit if you are, or can be, claimed as a dependent by someone else.

Reference: Line 7 instructions for form 8863. https://www.irs.gov/instructions/i8863

Aa lot of people are just not eligible.  See references below.

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

 https://www.irs.gov/Individuals/AOTC

https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers

https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers

 https://www.irs.gov/individuals/llc

https://ttlc.intuit.com/community/college-education/discussion/i-have-a-1098-t-form-that-i-received-...

[MaryK4]

If you made the payments in 2021 you can amend your 2021 tax return, but it could only be used as qualified educational expenses for the American Opportunity or Lifelong Learning Credits.  The deduction for college tuition and fees is no longer available as of December 31, 2020.

[chinwa001]

Thank you for your response @Hal_Al . The short answer is that I was a nonresident alien at the time but I looked up the link you sent and my school is on there.