Right.
Ok, so in 2021, you paid 9,000 Tuition and received 5.250 Tax Free Employer assistance.
Are you saying that 750 was included as income on your 2021 W-2? If so, who paid the other 3,000?
In 2022, the school shows 6,000 paid, and you again received 5,250 Tax Free Employer assistance. So why is 4,000 being added to your income?
You can pay in one year for that year and the first three months of the following year, but you cannot go backward.
I suggest you claim the 3,750 (plus any additional fees for books and supplies) on an amended 2021 return, then claim the 750 (plus books and supplies) paid on the 2022 return.
I can see that your employer may have paid the school in 2021, then included that as wages on your 2022 W-2.
This makes a murky situation, but the payment was "Technically" paid in 2021, so I advise you amend that year for the credit.
When someone other than the student makes a payment, it is as if the student made the payment (with exception for tax-free assistance)
Pub 970
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