<p>Is it only based on when you make the payment or when the school issues the 1098? We had tuition billed in Dec 2010 for Jan 2011 semester, that was paid in Jan 2011, but the school issued the 1098 for 2010. As a matter of fact, we had received the 1098 for the full amount before we paid the second half. When we did the section in TurboTax, there was some verbage that said any payment made in 2010 or the first three months of 2011 could be deducted in 2010. So could it go either way?</p>