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 2019 for academic periods beginning in 2019 and in the first 3 months of 2020.
For example, if you paid $1,500 in December 2019 for qualified tuition for the spring 2020 semester beginning in January 2020, you may be able to use that $1,500 in figuring your 2019 education credit(s).
This credit is not available for amounts paid to private or public elementary, middle or high schools.
