I paid college tuition for class offered at high school in 2024. The college didn’t receive the money until 2025

[jack-lund]

We have a receipt for tuition paid in 2024, the college didn’t receive the funds until 2025 and didn’t issue a 1099-t. What should I do?

[Hal_Al · Accepted solution]

Your payment probably counts for claiming the tuition credit on your 2024 tax return. Enter at Educational expenses and scholarships (1098-T). After answering no to having a 1098-T, answer yes to qualifying for an exception* (that gets you to the entry screens). 

You must have paid tuition to the college and not the high school in order to claim the expenses on your return.

The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return.  You claim the tuition credit based on your own financial records, not the 1098-T. 

*Q19. I did not receive a Form 1098-T because my school is not required to provide a Form 1098-T to me for 2024. Can I still claim an education credit for tax year 2024? (updated Jan. 10, 2025)

A19. Yes. You can still claim the AOTC if you did not receive a Form 1098-T because the school is not required to provide you a Form 1098-T if:

• The student and/or the person able to claim the student as a dependent meets all other eligibility requirements to claim the credit, 
• The student can show he or she was enrolled at an eligible educational institution, and 
• You can substantiate the payment of qualified tuition and related expenses.

Be sure to keep records that show the student was enrolled and the amount of paid qualified tuition and related expenses. You may need to send copies if the IRS contacts you regarding your claim of the credit.

https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers

[Hal_Al]

One more thing:

You must have paid tuition to the college and not the high school in order to claim the expenses on your return.

https://www.taxact.com/support/22177/2023/education-credits-high-school-student-taking-college-class...

The ability of the parent of a high school student to claim the education credit is limited.  If these courses are provided by an eligible college, this cost qualifies for the Lifetime Learning Credit (LLC). The school must have policy of granting college credit for that course, already taken, if the student ever enrolls there. In other words, it is a requirement that the course be a college credit course, even if the student isn't currently a college student. It’s not that the student is post-secondary, it’s that the course is post secondary. Books are not a qualifying expense, unless included in the course fee.