No. Unfortunately, you cannot include expenses paid in the prior year even when it was for the 2019 semester.
See this article for more information Can I include education expenses on my 2019 return that I paid 2018 or earlier?
No, each year stands alone. The extra income for your child in 2018 may need to be reported in 2018. How do I prepare a prior-year tax return? Even with $1,500 of additional income, there may be no tax requirement in 2018 for your child.
Click the links for additional information:
Reporting a portion of scholarship as income by TurboTax Employee Tax Expert, DanielV01
Lowdown on Education Tax Breaks
2019 IRS Publication 970 Tax Benefits for Education
@dyons
