Client paid tuition in the following year

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  • Jeter2016
    Junior Member
    • Apr 2016
    • 27

    #1

    Client paid tuition in the following year

    Taxpayer paid their tuition for 2016 in March 2017, the student was billed in 2016 can I take the deduction in 2016, even though the bill was paid in 2017?
    Thank you,
  • TaxGuyBill
    Senior Member
    • Oct 2013
    • 2360

    #2
    Nope. Sorry.

    Publication 970: 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).

    https://www.irs.gov/publications/p97...link1000204341

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