You can treat the payment as belonging to 2021, since that is when you made it. It doesn't matter that the college processed it in the next year. Furthermore, you can treat tuition paid in the current year as belonging to that year, even if it is for education expenses for up to the first three months of the following year.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
