Background: Received a 2020 1098-T in my daughters name for tuition costs we paid. 2020 is the first year she is no longer our dependent finishing with her graduate degree in 2020. On this community it was offered that since the 1098-T is in her name and she is no longer a dependent she is the one that needs to use the tuition figure from the 1098-T. As I began to complete her taxes I wanted to determine if there were any education credits she was still entitled to as I know I have used a number of them over the years while she was in school and was our dependent. I began using the IRS tool, Interactive Tax Assistant (ITA) (link below).
Question: As I was using the tool it stated that if the tuition was actually paid in 2019 (they were paid mid December) she was NOT eligible for any education credits. Does this sound correct?
https://apps.irs.gov/app/IPAR/investigate/IPAR_1/en-US/Attribute~EDCR_interview_complete~global~glob...
Thanks