My first semester as a half-time student was Fall 2016. My employer reimbursed the tuition amount in January 2017. I continued as a half-time student in Spring of 2017. My employer is expected to reimburse that amount in May 2017. My university provided 1098T includes the amount billed for Fall 2016 and Spring 2017. Since my reimbursements occur in 2017 am I able to apply claim any credits in 2016? If so, do I include the anticipated amount of reimbursement for Spring 2017? Note that my employer's reimbursement is for the course per credit amount and does not include the numerous tuition fees so I do expect that I can receive some tax benefit here.
