I have an employer tuition program that pays for 100% of my tuition and fees. I started school in the 2025 fall term, but my employer does not report the tuition as income until a February 2026 paycheck. I received a 1098-T from the school for 2025 listing the tuition paid by my company, so I'm worried that if I attempt to claim the AOTC from the tuition reported as income for 2026 it will flag as having actually been paid to the school in 2025 - is it okay to wait until next year to claim the AOTC? I know that I can only claim the amount that is paid over the $5,250 tax-free limit, so it would work better for me to be able to take it next year when the tuition over the limit will be higher. Especially since I did already take a 529 withdrawal to match the cost of room+board and books because those expenses definitely occurred in the 2025 tax year, and I know that I now can't double dip by claiming any of that to trigger the AOTC. Do I even need to report the 1098-T, or can I just say that I paid zero tuition for 2025 and report my 1099-Q for the 529 qualified education expenses?
