Wife enrolled for masters degree classes in Dec 2016 but did not actually start class until Jan 2017 or pay for the tuition until 2017. school sent 2016 1098-T.

[tdix]

1098T box 2 and box 7 are the only boxes that are entered.  Am i going to be able to include this this year or not?

[AndreaG · Accepted solution]

No. In order to include the tuition expense to claim a benefit on your 2016 tax return, you would have had to pay the tuition in 2016. You can include these expenses to claim a benefit on your 2017 tax return.