I attended school 6 hours in the fall of 2017. Can I deduct the $2,279 billed in 2017. Is it the amount billed in 2017 or amount paid in 2017?

[KittyM · Accepted solution]

The tax credits are based on the amount actually paid during the year - in this case, 2017.  If you are at least a half-time student, received a 1098-T and had qualifying tuition and other expenses for your education in 2017, then you may qualify for a tax credit.