<p>Hello,
I was international student at beginning of 2013, got married with a US citizen on March and got green card in August 2013. I was full time student on Spring 2013 which tuition was paid on Dec 2012. I want to file joint married with my husband, and claim for American Opportunity Credit, this is my first tax year. can I claim the tuition paid on Dec 2012 on 2013 tax? I did also took part time school in Fall 2013. but the 1098 should only report the amount paid during 2013 so I wonder how much I can claim because I never claim the tuition for Spring 2013 which paid in Dec 2012.
Thank you.</p>
<p>You claim 2013 AOTC on the educational expenses that you actually paid for in 2013</p>
<p>Thank you for reply. So that means I cannot claim the amount paid in Dec 2012? because I paid almost $4,000 for the Spring but only $1,300 for the Fall.</p>
<p>Yes, you cannot claim an amount paid in other than the tax year for which you are filing. The amount paid in Dec. 2012 needed to be claimed on 2012 taxes.</p>
<p>
At least you could be qualify for the $1,300 (out of total $2,500) AOTC.</p>
<p>The qualified educational expenses for AOTC also includes
See [Publication</a> 970 (2012), Tax Benefits for Education](<a href=“http://www.irs.gov/publications/p970/ch02.html#en_US_2012_publink1000204341]Publication”>http://www.irs.gov/publications/p970/ch02.html#en_US_2012_publink1000204341)</p>
<p>What are your books expenses?</p>
<p>That’s clear. Thanks so much.</p>