When do I claim a tuition expense for my spouse who started a winter semester in Jan 2020 for which the fees were paid in Jan 2020? Can i claim it on my 2019 tax year?
Based on following from IRS, it seems that i may be eligible but I don't have 1098-T for 2019. Can i request her university to issue one even though fees were paid in Jan 2020?
Qualified expenses are amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year. Eligible expenses also include student activity fees you are required to pay to enroll or attend the school. For example, an activity fee that all students are required to pay to fund all on-campus student organizations and activities.
*You must pay the qualified education expenses for an academic period that starts during the tax year or the first three months of the next tax year. Academic periods can be semesters, trimesters, quarters or any other period of study such as a summer school session. Academic periods are determined by the school. For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period.
