You need to indicate that the $37,000 was not for 2024.
Here is how:
- Navigate to Federal > Deductions & Credits > Expenses and Scholarships (Form 1098-T)
- Add/Edit, Choose edit again when you see your wife's name and school
- Choose edit next to "Scholarships/Grants (for all schools)"
- Continue to the screen that is entitled "Did her Aid Include Amounts Not Awarded for 2024 Expenses?"
- Choose yes, and enter the amount for future tuition
- Remember to include that same amount as scholarship income next year, when the education expenses are reported.
