Did not receive 1098T but paid for tuition in 2017

[paulnutmegs]

My wife took graduate classes in 2017 and did not receive a 1098T. We reached out to the school and they said because the billing for those credits occurred in 2016 a 1098T was sent out for 2016 taxes and will not be sent for 2017. 

Can we claim the tuition that we paid for in calendar year 2017 even though we did not receive the 1098T? We did claim tuition payments in 2016 as well. 

[KrisD · Accepted solution]

Yes, if you can substantiate that payments were made in 2017 (school account records) and the classes started in 2017, the expenses can be used for a credit. Those same expenses could not have been used for a credit on your 2016 tax year return. 

According to the IRS:

“If your school sent you a 1098-T in 2016 and it showed that you were billed in 2016 for classes that started in 2017, and you paid for those classes in 2017, you may use that amount to apply for an education credit in 2017. You may or may not receive a 1098-T in 2017 from the school. You could not have used that amount (the fee for the 2017 classes) towards a credit last year. 

CLICK HERE for IRS Pub 970 Education Credits

[paulnutmegs]

Thank you, do I use the 2016 1098T or just select the "I did not receive a 1098T"?

[KrisD]

Select that you did not get one, because you didn't. When you say you did not get one, the program will ask if you had one in 2016. You might also need the 2016 1098-T for the school EIN to enter the tuition paid. The screen will look like a 1098-T and you may need to click the link that says "What if this is not what I paid to the school?" link under box 2 and enter the amount paid there.