I think you would claim it.
If the 1098-T is for college credits and the student has not yet obtained a bachelor degree, you can claim the expenses paid in 2021 towards a credit.
"On the worksheet, part 2, it asks "did the student complete the first 4 years of a post secondary education as of 1/1/2022?"
You would answer "no".
If the courses are for college credits, the expense would count.
Until the student earns a bachelor degree they are considered as within the first 4 years of a degree.
The American Opportunity Tax Credit may only be claimed 4 times for that student, then you might be eligible for the Lifetime Learning Credit.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
