If the school tuition was paid in 2020, then any deduction would have been taken in 2020. The deduction needs to be taken in the year that it was paid. Did the vocational school provide a 1098-T?
The Taxpayer Certainty and Disaster Tax Relief Act of 2020 repealed the tuition and fees deduction for tax years beginning after 2020. Income limitations for the lifetime learning credit were increased to help filers transition to the lifetime learning credit. Form 8863 will provide you with information on options that might be available.
