Can I deduct tuition paid in 2021 for medical training I recd in 2021 and 2022? I did not have earned income for 2021 and did file a federal return for 2021

[maddie_clemons4]

Medical training began December of 2021 and was completed in March of 2022.  Tuition was paid up front.

[MayaD]

Per IRS:

To be deductible, your expenses must be for education that (1) maintains or improves skills needed in your present work or (2) your employer or the law requires to keep your present salary, status or job.

The Education Credit that you might qualify for in 2022 is the Lifetime Learning Credit. 

 The credit is a non refundable credit.  A nonrefundable credit essentially means that the credit can't be used to increase your tax refund or to create a tax refund when you wouldn't have already had one. In other words, your savings cannot exceed the amount of tax you owe. Did you have any tax liability in 2022?

Qualified expenses for this credit are tuition and certain related expenses required for enrollment at an eligible institution. The course must be either part of a post-secondary degree program or taken by the student to acquire or improve job skills.

[Hal_Al]

Q. Can I deduct, on my 2022 tax return,  tuition paid in 2021 for medical training I recd in 2021 and 2022?

A. No. it may only be deducted in the year paid.  So,  you must  claim it on your 2021 tax return, or not at all.

Next is the question of was it even eligible for 2021.  

 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

Regular W-2 employees are no longer (since 2018) allowed to deduct job expenses, including education. If you're self employed, you may deduct the cost, as a business expense, on schedule C,  if the Educational expenses  improve your current job skills.