Do I enter that my son attended college Spring semester 2017? He registered for these classes in Fall 2016, so it was paid in December and included on 2016 taxes.

[Hal_Al · Accepted solution]

Simple answer: no.

If you paid no qualifying expenses; books, fee or other course materials, in 2017, there is nothing to claim. You claimed it on your 2016 return.

If the school gives you a choice to pay in Dec. or Jan, evaluate which way you come out better taxwise, before paying.