You cannot claim tuition payments, made in 2021, on your 2022 tax return.
However, if you were eligible for a tuition credit, on your 2021 tax return, and failed to claim it, youu can file an amended 2021 tax return to claim it now.
How to amend https://ttlc.intuit.com/questions/1894381-how-to-amend-change-or-correct-a-return-you-already-filed
Why did you school not sent a 1098-T? You must have a 1098-T, or qualify for an exception, in order to claim the credit.
Many schools no longer mail out the 1098-T. You obtain it from your school account, on line.
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
Rule of thumb: if you have to ask, your school is not an eligible institution.
Schools that only offer online courses usually do not qualify. Online classes taken at schools that also have classroom instruction usually do count.
There's a new urban myth among college students that says they can get a $1000 from the government just for filing a tax form. For most of them, they simply aren't eligible. A full time unmarried student, under age 24, even if you don't qualify as a dependent, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You cannot be supporting yourself on parental support, 529 plans or student loans & grants. It is usually best if the parent claims that credit.
You cannot claim a credit if you are, or can be, claimed as a dependent by someone else.
Reference: Line 7 instructions for form 8863. https://www.irs.gov/instructions/i8863
Aa lot of people are just not eligible. See references below.
See Also see this TT FAQ https://ttlc.intuit.com/questions/3383321-why-didn-t-i-get-a-credit-or-deduction-for-education-expen...
https://www.irs.gov/Individuals/AOTC
https://www.irs.gov/newsroom/american-opportunity-tax-credit-questions-and-answers
https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers
https://www.irs.gov/individuals/llc
https://ttlc.intuit.com/community/college-education/discussion/i-have-a-1098-t-form-that-i-received-...
