Yes, sounds as if she would meet the requirements for an education credit on the 2017 tax return because it was paid in 2017 and the classes were for the first 3 months of 2018.
I would guess that the box was not checked because she was not attending in 2017, but in your situation, she was at least half time for at least one academic period.
According to the IRS:
Prepaid expenses.
Qualified education expenses paid in 2017
for an academic period that begins in the first 3 months of 2018 can be used in
figuring an education credit for 2017 only. See Academic period, earlier. For example, if you pay $2,000 in
December 2017 for qualified tuition for the 2018 winter quarter that begins in
January 2018, you can use that $2,000 in figuring an education credit for 2017
only (if you meet all the other requirements).
You can't use any amount you paid in 2016 or 2018 to
figure the qualified education expenses you use to figure your 2017 education
credit(s).”
CLICK HERE for IRS Pub 970 Education Credits
