* https://turbotax.intuit.com/tax-tips/college-and-education/guide-to-tax-form-1098-t-tuition-statement/L3SqH8fg0
Guide to Tax Form 1098-T: Tuition Statement
In 2017, schools could report a student’s qualified expenses one of two ways: based on how much the student actually paid during the year, or based on how much the school billed the student during the year.
In 2018, the form was changed to reflect only amounts actually paid for qualified tuition and related expenses.
In 2019, with only one method available for the current and prior years, the check box for changing methods is no longer needed, so Box 3 is no longer used.
AOTC 에 대해서…
* https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers
Education Credits: Questions and Answers
“… paid during the tax year”
“The expenses paid during the tax year must be for an academic period that begins in the same tax year or an academic period that begins in the first three months of the following tax year.”