Tuition>

[hojo115]

Am I allowed to deduct tuition paid in a prior year when I did not need that deduction but I could use it now

[xmasbaby0 · Accepted solution]

You cannot use tuition paid in a prior year on your 2019 return.  If you need to amend the return for that prior year, you can do that, assuming you otherwise qualified for the credit.  If you filed married filing separately or if you were someone else's dependent, you cannot get an education credit.

[DoninGA · Accepted solution]

Education expenses can only be claimed on the tax return for the year paid.

[Carl]

Many folks get confused becuase while the IRS works in calendar years, schools work in academic years. So the reality is, it takes you five calendar years to get that four year degree. But the IRS has really made it simple.

 - Qualified education expenses are claimed as such in the tax year they are actually paid. It *does* *not* *matter* what tax year is paid *FOR*.

 - Scholarships, grants, 529 distributions are claimed/reported as taxable income (initially) in the tax year they are received. It *does* *not* *matter* what tax year that money is *FOR*.  (The taxability of scholarships, grants and 529 distributions are offset/cancelled out by the qualified education expenses they are used to pay for.)