Money paid in 2021 is used for the education expense. If you paid the spring tuition in December, then it would count in the year paid. However, if you were not billed until January 2022, that would be money spent in 2022 and would be claimed on TY 2022 return. Enter the 1098T as is.
The AOTC credit maxes out once you have paid $4000 out of pocket so it may not make a difference. The AOTC is only good for 4 years and most students have 5+ years because you begin and end part way through the year. There is also a lifetime learning credit which can be used to save more dollars for the AOTC in other years.
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