It should be part of your son's 2021 Form 1098-T that will be reported on your 2021 tax return along with the rest of his education expenses assuming you will be claiming him as a dependent. Since he will be starting school in the fall of this year, 2021 will be the first year of his educational credits.
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Technically, no. Payments must be for the current year or the first term of the following year (starting Before April 1).
But, as DawnC said, if they include it in box 1 of your 1098-T, you can probably count it.