Education

Since they were actually paid for in 2019, you claim the credit or deduction for 2019*.  When asked if you got a 1098-T, answer no but answer that you qualify for an exception.

Be aware: you may only claim the most generous tuition credit (AOC- American Opportunity Credit) a maximum of 4 times .  If you expect to be in school four more years, you may want to save the AOC for years with bigger expenses.  Use one of the other credit/deduction for 2019 expenses. 

 

*The general rule is that you must pay in the same year as the course were taken.  But the first term of the year (starting before March 30) is an exception.