I paid my 2018 tuition in December of 2017. Those tuition expenses were not included on my 2017 1098T, but this year did not receive a 2018 1098T from the school. Called the school and they said the policy for when tuition expenses are reported have changed, and because I paid for 2018 in 2017, I would not receive a 1098T. How can I report my 2018 tuition expenses? There doesn't seem to be any tax record of this expense now.
If you paid in 2017, that expense can only be used on your 2017 tax return.
Education credits are based on (and have always been based on) the amount paid in the tax year.
If you didn't claim this amount on your 2017 tax return, you can amend your 2017 tax return if the amount would increase your credit.
Prepaid expenses. “Qualified education expenses paid in 2018 for an academic period that begins in the first 3 months of 2019 can be used in figuring an education credit for 2018 only. See Academic period, earlier. For example, if you pay $2,000 in December 2018 for qualified tuition for the 2019 winter quarter that begins in January 2019, you can use that $2,000 in figuring an education credit for 2018 only (if you meet all the other requirements).
You can't use any amount you paid in 2017 or 2019 to figure the qualified education expenses you use to figure your 2018 education credit(s).”
CLICK HERE for IRS Pub 970 Education Credits