Hal_Al
Level 15

Education

Q. What if it does not apply to the first quarter of the next year? For example, I paid a $1200 deposit in December 2021 to begin a Doctoral program in January 2023.

A.  That issue hasn't come up before. But I'd say even a liberal reading of the rules says you don't qualify.  The "deposit" will probably be applied to your bill in 2023 and you can claim it then.