@ashredder94 Please see updated post. The rule for claiming the prior year 2016 1098-T education expenses are specific. You may be able to deduct the amount if the 2016 1098-T reported the tuition expense in Box 2 (billed) and the tuition wasn’t paid until the 2017 tax year. If however, all the tuition was reported in Box 1 (as paid), you can only deduct payments in the tax year paid (2016).
