The college received $4500 in 2015. For tax purposes, that's when the tuition was paid. Although it appeared it was all paid by employer assistance; in actuality, it wasn't. $3,000 was paid by a grant and $1500 by a "student" loan. Essentially the same as millions of other students. The tuition is deductible when the college is paid, not when the student pays off the loan.
