Q. Does that reduce the amount I paid for Spring 2020 tuition?
A. No. Since it was not a reimbursement of any of the 2020 payments.
Q. Since the 5400 related to the 2019 calendar year can I increase the amount paid in 2020 by 5400 ?
A. No. That doesn't even make sense.
Technically, if you are reimbursed for an amount you deducted in a previous year, you are required to treat the reimbursement as income in the current year. But you didn't really claim a deduction.
So, technically you made a mistake in calculating your 2019 credit and would need to file an amended 2019 tax return. For $2, don't waste your time or the IRS's.
