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Posted

TP daughter 2014 reflected spring 2015 tuition, however she did not enroll for the fall 2015/spring 2016 semester, so the school issued her a zero 1098T.   My question is, she still had to make out of pocket payments for the spring 2015 semester totaling $7K and $500 for books, would it be safe to enter payments received Box 1 of the 1040 EdExp input sheet?

Thanks

Posted

Yes, deduct the eligible expenses in the year the payments were made (even if by a loan), regardless of any forms and worksheets.  Sometimes you gotta wrestle with it.  Keep good records; IRS might check up on it.

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