I received a 1098 with my tuition that I paid in 2007. It also included tuition for a spring class for 2008. That amount was paid sometime in December. According to Pub 970 (Publication 970 (2007), Tax Benefits for Education) , under the section titled "What expenses qualify" it says that I can claim 2008 classes if paid in 2007. Is that a "I must claim them in 2007," or is it, "I have the option to claim it in 2007?" I read that it says that I am allowed to take the deduction for 2007, but I've reached the limit anyway for 2007, so would rather defer the claim to 2008. Is that allowed?

Also, I receive tuition reimbursement from work. If tuition is 2000, and I get 500 back after the class is done, should I claim the 2000, then edit the amount later in the following tax year, or just assume I get the 500 reimbursement in the initial claim. The reason I ask is that for my expenses, I've only received the reimbursement for 1 class last year, and am still waiting for 4 more. That makes a huge difference in my tax form. To keep it easier for me, I would prefer to account for the reimbursement during filing time. I want to make sure that's allowed.

Thanks.

Claim what you PAID in tuition, since it appears that reimbursement is NOT guaranteed.

You can amend the return later if necessary.