Tuition

[Gretel]

Teacher pays for class at university but cannot attend because of flood and university is a... about it and doesn't give refund or credit for future year. I believe not attending class has no bearing on Tuition and Fees deduction, right?

[ChEAr$]

Teacher pays for class at university but cannot attend because of flood and university is a... about it and doesn't give refund or credit for future year. I believe not attending class has no bearing on Tuition and Fees deduction, right?

That's a good question. A parallel question would be that if the student after paying the money and taking the class, fails it, is the credit still merited?

In both cases student learns a valuable lesson; either never trust the university or you've got to study harder to get a good grade.

I wonder what the IRS publication would say about it.