Enter the 2017 1098-T as the school reported it, but use the "What if this is not what I paid?" link under Box 2 on the 1098-T screen in the Turbotax program and report what was paid to the school in 2017, this would include the scholarship that posted in Spring for the Spring classes.
Enter the 1098-T as the school reports it, but use
the student's school account records and your receipts to match
expenses incurred with expenses paid. Claim the expenses paid in the
tax year for the education expenses of that same tax year and/or the
first three months of the next tax year.
According to the IRS:
"Prepaid expenses.
Qualified
education expenses paid in 2017 for an academic period that begins in the first
3 months of 2018 can be used in figuring an education credit for 2017 only. See
Academic period, earlier. For example, if you pay $2,000 in December 2017 for
qualified tuition for the 2018 winter quarter that begins in January 2018, you
can use that $2,000 in figuring an education credit for 2017 only (if you meet
all the other requirements).
You can't use any amount you paid in 2016 or 2018 to
figure the qualified education expenses you use to figure your 2017 education
credit(s).”
The opposite is also true, if you were billed in 2016 for classes that started in the first 3 months of 2017, but that expense was paid in 2017 (including scholarships that posted in 2017), that expenses may only be used in 2017.
CLICK HERE for IRS Pub 970 Education Credits
Make sure you did not use those expenses in 2016 towards a credit.
