Since the school billed in December 2015 for classes that started in January 2016, you will need to make a copy of your school account statement to see when the expenses were paid.
If they were paid in 2015, you cannot claim them on your 2016 tax year return.
If they were paid in 2016, you can claim those expenses.
Enter the 2016 1098-T as the school reported it, but click the link below box 2 that asks "What if this is not what I paid?" and enter what was paid to the school. This includes scholarships, grants, gifts, loans, and cash.
Continue through the screens to add additional expenses, such as books and supplies, as well as any other tax-free assistance you may have received.
Keep a copy of the student's statement with your tax file.
Enter under:
Federal Taxes
Deductions & Credits
Scroll down to "Education" Show more
"Expenses and Scholarships (Form 1098-T)" Start
OR
Type education expenses into the search box
Click "Jump to education expenses"
CLICK
HERE for IRS Pub 970 Tax Benefits for Education
