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why are you changing Box 1 at all?
No. But maybe. Only fees that are required as a condition of enrollment or attendance can be counted. Basically that means academic fees and not student activity fees. However, if you required to pay that student activity fee, to go to classes, it does count. Parking fees is good example of a fee that doesn't count.
As the other reply indicates, mandated fees are usually already include in box 1 of the 1098-T.
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