You can allocate the Grants received in 2024 to the tuition paid in 2023.
You don't mention if they are reported on a tax form, such as Form 1099-MISC
The only issue you might need to address is if you received an education credit on your 2023 return for the expense you paid out-of-pocket in 2023 that you are now allocating to the 2024 Grant.
If you used those expenses for a credit on the 2023 return, you may need to "recapture" some of the credit on your 2024 return in order to now use those expenses to offset the Grant.
If you need to recapture an education credit from 2023, TurboTax can help.
Type education credit recapture into the search and click the jump-to link.
This would only apply if you had an education credit for 2023 and the expenses you used for the credit were refunded by the Grant.
According to the IRS:
"Refunds. A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Some tax-free educational assistance received after 2024 may be treated as a refund.
Credit recapture. If any tax-free educational assistance for the qualified education expenses paid in 2023, or any refund of your qualified education expenses paid in 2023, is received after you file your 2023 income tax return, you must recapture (repay) any excess credit. You do this by refiguring the amount of your adjusted qualified education expenses for 2023 by reducing the expenses by the amount of the refund or tax-free educational assistance.
You then refigure your education credit(s) for 2023 and figure the amount by which your 2023 tax liability would have increased if you claimed the refigured credit(s). Include
that amount as an additional tax for the year the refund or tax-free assistance was received."
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