Both of my 1098-Ts only shows an amount in box 2. Box 1 is empty. On my 2015 form, box 2 includes amounts dated for sept. '15 and also jan '16. My 2016 form has transaction dates from 2016 and 2017.
So if I am understanding correctly, amounts reported on each respective form should correlate to the year that the transactions are dated. So for my 2015 form add up the Billed amounts and enter that.
