I'm a new student starting my FIRST semester in Jan 2018. I paid for the tuition in Dec 2017. Can I claim the Tuition, AOTC or LLC towards my 2017 taxes?

[DoninGA]

You can if you are not being claimed as a dependent on someone else's tax return.

[PaSu]

To be clear, I did not enroll in 2017. Spring 2018 will be my first semester. Is the answer still yes? Thank you very much for your response.

[PaSu]

Thank you very much! I really appreciate your help!

[DoninGA]

The answer would still be Yes.  You can deduct education expenses on a 2017 tax return and be eligible for AOC or other education credits if the qualified education expenses were for the 1st quarter of 2018.  However, if you are being claimed as a dependent then you cannot report any education expenses or credits on your tax return.  Only the person claiming you as a dependent can claim those expenses and credits.