deduction for college tuition

[sff1]

My son attended college in late Sept. 2023, he went for approx. 2 months and had to stop because he was in a car accident and could not get to classes on time and sit for long periods . So collage would not waiver tuition and billed me in Jan. of 2024 in which I paid. Can I deduct this from my 2024 income taxes or is it lost.

[Hal_Al]

It's loss.

Not because he had to drop out but because the payment was made too late.  The payment has to be made in the same year that the classes were taken.  You cannot claim it on either your 2023 or 2024 tax returns.