No,
originally I read that you were BILLED in 2021 but paid in 2022.
No, you can only claim what you PAID in the tax year, so only what you paid in 2022.
Let's talk about 2021, were you claimed as a dependent?
If you didn't work, who supported you? Perhaps your parents should be claiming you and getting the Education Credits.
Was 2021 your FIRST year at school?
(It does not sound like it was your first year in 2021 since you say you had a scholarship in Box 5 on your 2021 1098-t as well)
What was in Box 1 and Box 5 of your 2021 1098-T?
Why did you not get a credit on your 2021 return?
Look at line 29 on your 2021 1040 and look to see if Form 8863 was included.
Now lets talk about 2022.
You say each semester is 14,000 but Box 1 on the 2022 1098-T only reports the 3,000 lab fee, so did you only go to school for the one semester total?
If you are saying that you went to school for only the first three months of 2022, and the tuition was billed and paid in 2021, but the scholarship posted in 2022,
DO NOT CHANGE BOX 1 on the 1098-T screen (because you did NOT pay in 2022).
You COULD however select that the scholarship was for a different year, if in fact the 13,000 was for the tuition billed and paid in 2021.
If your 2022 1098-T shows 3,000 in Box 1 and the 13,000 scholarship can be allocated to 2021, you can claim the remaining 3,000 towards a credit, but it depends on what you reported on your 2021 return.
According to the IRS:
“If you pay qualified education expenses in both 2021 and 2022 for an academic period that begins in the first 3 months of 2022 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2022 instead of reducing your expenses for 2021.”
"Will they not consider it as my 2022 tuition, since I paid it in 2021 Dec.? "
No, not for a credit. For a credit the tuition must be paid that same tax year.
You can, however, allocate a scholarship or refund to the prior year,
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