Tuition Deduction – Anyway to deduct on 2009 return paid on 12/30/08 tuition for spring semester 2009?
Is there a rule of general tax on the movement of payments at the end of one year to next year? IRS Pub. 970 says "Process loan payments sent directly to the educational institution as paid on the date of credit institution expects the student. "Seems stupid because the student loan has been credited by 12/30/08 for 2009 spring semester.
Nope. You have to modify the 2008 return if you want to use.
