Where in the eduction expenses of a tax filing do I add tuition fees paid in December 2020 for the spring 2021 academic year?

[jpostle]

*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

[DanaB27]

You will enter the tuition fees paid in December 2020 for the spring 2021 academic year when you enter your 1098-T, this amount should be included in box 1 when box 7 is checked:

1. Login to your TurboTax Account 
2. Click on the Search box on the top and type “1098T”
3. Click on “Jump to 1098T”

Please see What education tax credits are available? for additional information.

[jpostle]

My apologies, I should clarify. I made a qualifying 529 withdrawal in August 2020 for fall tuition and fees and another withdrawal in December 2020 to pay tuition and fees for spring 2021. My 1099Q amount reflects the August and December withdrawals, but the 1098T only reflects the payment received for the August payment.

IRS form 970 states the following which I assume means I can apply the December tuition fee under Education expenses.

*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.

[KrisD15]

Click the link "This is not what I paid to this school" under box 1 on the TurboTax 1098-T screen.

Report the proper amount in the box on the right that will appear. 

Yes, the expenses must be paid in the tax year and be for classes of that year and/or the first three months of the following year.