Aoc

[oceanlovin'ea]

Wasn't there something about not using the tuition for the spring 2013 term as part of the amount paid for the education credit? I thought I read that but now I can't find anything.
This statement has it broken down between the semesters.

Linda, EA

[Koss]

Tuition for 2013

Expenses for the first part of 2013 can be used to figure the credit for 2012 if the expenses were paid in 2012.

From Pub. 17:

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Prepaid Expenses. Qualified education expenses paid in 2012 for an academic period that begins in the first 3 months of 2013 can be used in figuring an education credit for 2012 only. See Academic period, earlier. For example, if you pay $2,000 in December 2012 for qualified tuition for the 2013 winter quarter that begins in January 2013, you can use that $2,000 in figuring an education credit for 2012 only (if you meet all the other requirements).

You cannot use any amount you paid in 2011 or 2013 to figure the qualified education expenses you use to figure your 2012 education credit(s).
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On a more interesting note, related to your earlier post about the culinary program...

I ran across this in Pub. 970:

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Comprehensive or bundled fees. Some eligible educational institutions combine all of their fees for an academic period into one amount. If you do not receive or do not have access to an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. See Figuring the Credit, later, for more information about Form 1098-T (emphasis supplied).
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For that case, you ultimately determined that the client's income was too high for the credit.

What about the Tuition and Fees Deduction?

BMK