How can I claim the tuition fee paid in 2024 to get the AOTC in 2025 tax return?

[qttran78]

My niece moved to the States at the end of 2024 and enrolled into the 2025 community college classes which tuition fee needs to be paid in December 2024. When she filed the 2024 tax return she was not able to claim the AOTC because she had no income even she paid the tuition fee in Dec 2024 for the 2025 classes.

Is it possible or legal to deduct the 2024 tuition fee from the scholarship amount she gets in 2025 in order to get the AOTC in the 2025 tax return?

Thanks

[Hal_Al]

Q. Is it possible or legal to deduct the 2024 tuition fee from the scholarship amount she gets in 2025 in order to get the AOTC in the 2025 tax return?

A. No.  It must be claimed in the year paid.

So, yes, it was possible to claim in on the 2024 return, since it was paid in 2024 (for the first quarter of 2025), if she was otherwise qualified (there are restrictions on students under 24 getting the refundable portion and restrictions on non citizens/non residents).