You can reduce the Box 1 Tuition amount by the amount of scholarship you received in 2022 for the spring 2022 semester. Report the scholarship as indicated on Form 1098-T.
In the scholarship questionnaire, you will come to a screen Did the aid include amounts not awarded for 2021 expenses? Answer Yes and enter the amount of scholarship you received in 2021 for the spring 2021 semester that you paid the tuition for in 2020.
This will appropriately line up the scholarship credit with the year that you paid the tuition expense.
In 2022, you will only have to report the scholarship received in 2022 for expenses paid in 2021. You will not have to reduce the tuition expense reported.
