Q. Can I still include it on my 2020 tax return?
A. No, because it wasn't paid in 2020.
It's a double whammy. Technically, you will also not be able to claim it on your 2021 tax return, because the payment was not for 2021 courses. The money will most likely not show in box 1 of the 2021 1098-T.
For others reading this, you are allowed to claim, on your 2020 return, money you paid in 2020, for first term of 2021. But not money you paid in 2021 for 2020. It ain't fair, but that's the rules
