In 2010, my son attended two semesters of college - Fall and Spring. For the sake of discussion, let's just say that each semester cost $4000. Publication 970 states that I can claim all expenses up to and including the first 3 months of 2011.
But I don't want to. I want to claim 4K in 2010, and leave the remainder for 2011.
Can I split the 1098-T across two years? I rationalize that I should be able to do this, because the spring semester is in the following year. :)
Thoughts?
Thanks