Grad school tuition

[NG0114]

I'm enrolled in grad school for Spring 2021. I plan to pay my tuition December 2020. Can I use this as a deduction?

In filing, it asks what school I attended in 2020 but I was not enrolled for that school year, only for spring 2021. I also did not receive the 1098-T form as I do not qualify to receive one. Can I still claim the tuition I paid in December 2020 for spring 2021?

[Bsch4477]

Yes.  Tuition paid in 2020 for 2021 is eligible for education credit on your 2020 return. You would be claiming Lifetime Learning Credit. 

[NG0114]

This claim in itself, is there a potential for an increase in my refund? 

[Bsch4477]

The credit will decrease your tax liability. 

[Hal_Al]

Grad school is not eligible for the more generous, and REFUNDABLE American Opportunity Credit.  So, you must have a tax liability, to get any benefit from paying expenses this year.