My employer provides tuition reimbursement (this is for graduate school for a Masters). However, if I leave the company within 2 years from receiving the reimbursement then I have to pay it back. I'm wondering if that were to happen, if I can claim that on my taxes after the fact? e.g. if my employer pays $6,000 for my tuition in 2019, $5,250 is not taxable (from what I understand) and the remaining $750 would be taxable (and therefore claimable under the Lifetime Learning Credit, so I'd get $150 back). If I leave my employer in 2020 and have to pay them the $6000 back, can I claim the previously unclaimed $5,250 (for $1,050 back) on my 2020 (submitted in 2021) tax return even though I attended the school in 2019?
