No, you can only deduct payments actually made in 2021 for Education Expenses.
However, if the entire distribution on your 1099-Q was used for Qualified Education Expenses, you don't have to enter it in your return, so need need to worry about the 1099-Q distribution exceeding what it reported as 'Tuition Paid' on the 1098-T.
Click this link for more info on Form 1099-Q.
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