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Education
No. On your 2019 return you may only claim tuition paid in 2019 for 2019 classes (and any classes starting in the first quarter of 2020). You may not count 2018 classes paid for in 2019. The school was correct not to include the 2018 amounts in box 1 of the 2019 1098-T.
March 13, 2020
3:44 PM