Can I deduct a college enrollment deposit made in 2021 that is recorded by the college as a *tuition* credit? I will not start paying tuition until Aug 2022 due to gap yr

[Hal_Al]

No. "For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution".  For the American Opportunity Credit, you would have to be half time or more. 

[MinhT1]

No.

The tuition deduction has not been extended for 2021.

For the education credits, you have to be enrolled at an eligible educational institution in the tax year.