I paid tuition in 2021 for the spring 2021 semester, but my school is counting it on my 2020 1098-T, claiming it's an IRS change. Is this true? Where can I read about it?

[ctlentsch]

I have been enrolled at this school for 3 semesters: Spring 2020, Fall 2020, and Spring 2021. Tuition was paid for spring and fall 2020 in 2020, and tuition was paid for spring 2021 in 2021. However, my school is claiming that my 2020 1098-T includes the spring 2021 semester because the IRS changed how it handles 1098-Ts and box 7. However, they never issued me a 1098-T for the spring 2020 semester AND they're saying I have to claim tuition paid in 2021 for a class that started in 2021 on my 2020 taxes "because that's when you registered". Is there any truth to any of this?

[Hal_Al]

Q. . Is there any truth to any of this?

A.  Only a grain. But it doesn't matter.  

The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly your student has taxable scholarship income. 

If you claim the tuition credit, you do need to report that you got one or that you qualify for an exception (the TurboTax interview will handle this)

You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T. In the 1098-T screen, click on the link "What if this is not what I paid the school" underneath box 1. You will then be able to enter the actual amounts paid.  be sure to keep your school billing statements in the unlikely case you have to prove what and when you paid. 

Don't bother trying to prove them wrong or get a corrected 1098-T. It's exercise in futility.  This is a very common question, here in this forum.