On the form 1098-T in box 1 and 2 why can't I put the amount I paid and the amount I was billed? They are the same amount.

[mbazzano88]

On the actual form 1098-T it shows nothing in box 1, Payments Received, but shows the amount billed by the school for tuition (which I did pay).  I'm not able to enter that number into both boxes even though I paid the same amount that I was billed.

[Anita01 · Accepted solution]

The form is only supposed to have one or the other filled in by the school.  A copy of the form goes to the IrS and they expect your return match the form.  Unless you say otherwise, the program presumes you paid what was billed.