Hal_Al
Level 15

Education

I'm afraid the answer is neither.  To qualify for a tuition credit or deduction,  you must pay in the year the courses were taken  or for the  first term of the following year.  Paying for the Spring 2020 term, in 2019, would allow you to claim the credit in 2019.  But paying for 2019 courses, in 2020, does not allow you to claim anything in either year.