Because you included the Tuition of the Spring 2019 in your education credit calculation on your 2018 return. If you change the amount in box 1 to include the Spring 2019 tuition you will using the same tuition dollars paid in both 2018 and 2019.
You need to report the amounts on the 2019 Form 1098-T on your 2019 return. However, if the amount is causing you to pay additional taxes in 2019 you could do the following:
- Amend your 2018 return to reflect the adjusted amount on the Form 1098-T.
- Add the Spring 2019 Tuition as an other expense to calculate the adjusted expenses. Do not change the amount in box 1.
- Mail in your return with an attached explanation of what you did and note that you amended your 2018 return and the results of the amended return.
You might discover that after you do the 2018 amendment calculation, the amount you owe on taxes on 2018 with the penalties and interest on the additional taxes owed are greater than the amount you lost on your the reported 1098-T in 2019.
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