I found this on the IRS website. “For 2024, you must treat an academic period beginning in the first 3 months of 2025 as if it began in 2024 if qualified education expenses for the student were paid in 2024 for that academic period. See Prepaid Expenses, later.
Example.
You enroll on a full-time basis in a degree program for the 2025 spring semester, which begins in January 2025. You pay your tuition for the 2025 spring semester in December 2024. Because the tuition you paid in 2024 relates to an academic period that begins in the first 3 months of 2025, your eligibility to claim an American opportunity credit in 2024 is determined as if the 2025 spring semester began in 2024. Therefore, you satisfy this third requirement“ -IRS
