from 2018 form 8863 instructions
For 2018, the credits are based on the amount of
adjusted qualified education expenses paid for the student in
2018 for academic periods beginning in 2018 or beginning in the
first 3 months of 2019.
so you can claim the payments in 2019 if the academic year begins in the first three month of 2020
IRC code Section 25A(g)(4)
