Beginning in tax year 2018, to claim the American Opportunity Credit or the Lifetime Learning Credit, the IRS requires the taxpayer or dependent to have received a 1098-T form from an eligible educational institution.
You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible higher learning educational institution. The credits are based on the amount of qualified education expenses paid for the student in 2020 for academic periods beginning in 2020 and in the first 3 months of 2021.
For example, if you paid $1,500 in December 2020 for qualified tuition for the spring 2021 semester beginning in January 2021, you may be able to use that $1,500 in figuring your 2020 education credit(s).
This credit is not available for amounts paid to private or public elementary, middle or high schools.