Q. Can I deduct, on my 2022 tax return, tuition paid in 2021 for medical training I recd in 2021 and 2022?
A. No. it may only be deducted in the year paid. So, you must claim it on your 2021 tax return, or not at all.
Next is the question of was it even eligible for 2021.
To be eligible for the tuition credits, the course must be taken at "an eligible institution". The school should be able to tell you if it is an eligible educational institution. In general, an eligible educational institution is an accredited college, university, vocational school, or other postsecondary educational institution, including accredited, public, nonprofit, and proprietary (privately-owned, profit-making) postsecondary institutions. Additionally, in order to be an eligible educational institution, the school must be eligible to participate in a student aid program administered by the Department of Education. If they issue a 1098-T they are probably an eligible institution.
Enter your school at the link below, to see if it's on the dept. of education list.
https://ope.ed.gov/dapip/#/home
Regular W-2 employees are no longer (since 2018) allowed to deduct job expenses, including education. If you're self employed, you may deduct the cost, as a business expense, on schedule C, if the Educational expenses improve your current job skills.
