Hello @KKF
I'm afraid there is no way to do I thought might be possible. Unfortunately, the law clearly states that credit is allowed only for amounts paid during the taxable year you are claiming the credit. An amount paid in 2017 cannot be used to claim credit in 2018, even if it is paid for a 2018 semester. See “Prepaid Expenses” on page 4 of the instructions for Form 8863.
I wish there was better news for both of us.
