I did not attend college in 2016 but I paid tuition in 2016 for the first semester of 2017. Can I claim that tuition on my 2016 taxes?

[TomK]

Yes, you can claim the tuition expense on your 2016 return.

Qualified education expenses paid in 2016 for an academic period that begins in the first 3 months of 2017 can be used in figuring an education credit for 2016 only. 

For example, if you pay $2,000 in December 2016 for qualified tuition for the 2017 winter quarter that begins in January 2017, you can use that $2,000 in figuring an education credit for 2016 only (if you meet all the other requirements).

For more information: Tax Benefits for Education.