Education

Why did he get a 2021 1098-T, if he did not attend school in 2021?  That's highly unusual.  If the $2358 payment was made, in 2021, for 2020 classes, it does not qualify for a tuition credit*.  Late payments don't count. So, no he cannot claim either the Lifetime Learning Credit (LLC) or the American Opportunity Credit (AOC).

 

If, somehow that $2358 does count for 2021, he should claim the AOC. He qualifies and it is much more generous.  If he is your parent's dependent, they should claim the AOC, not him. 

 

*If the payment was made in December 2020, but the school didn't post it, to his account, until 2021, that amount can be used to claim the credit on his (or the parent's) 2020 return (not 2021).