Use the student's account statement and claim any expenses you paid in 2016 for expenses of 2016 and/or the first 3 months of 2017.
Make sure you do not use the expenses that were paid with tax-free assistance towards any education credits.
In the TurboTax program, report everything that was paid to the school in 2016, and all the tax-free assistance, such as scholarships, that posted to the school in 2016. The program will do the math.
Add any out-of-pocket costs paid outside of the school, like books and supplies.
Keep receipts and statements, that prove your entries, with your tax file.
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HERE for IRS Pub 970 Tax Benefits for Education
