We had paid my wife's 2008 spring college tuition on 12/15/2007 by credit card as requested by her college. We didn't claim that on our 2007 tax. Since it was for her 2008spring semster. Can we claim this tuition on our 2008 tax as education tax. Can we get any deduction on our 2008 Tax return ?

She was a full time student for 2008 spring semster (Jan 28- May 28)

Thank you

No. Payment made in 2007 must appear on 2007 tax return.