After answering no to the question, did you get a1098-T, answer yes to the question, do you qualify for an exception. You do qualify. You will then be given a chance to enter your expenses PAID in 2022, if any. The 2022 spring tuition, paid in 2021, can NOT be claimed on your 2022 tax return. Since it was paid in 2021, it can only be claimed on your 2021 tax return. If the extra tuition paid in 2021 does not help you get a bigger 2021 Credit (by filing an amended 2021 return), then any tax benefit, for that payment, is lost.
