In the 2021 IRS Publication 970, it states that Generally, the credit is allowed for qualified education expenses paid in 2021 for an academic period beginning in 2021 or in the first 3 months of 2022. Are expenses for the academic period of the last 3 months of 2020 still eligible if they were paid in 2021 and included on the 1098-T issued by the University? What backup should be included when refuting the IRS challenge of my inclusion of the Lifetime Learning Credit which is substantiated by a 1098-T?
