Are you certain that it is the same 1098-T? Or does it simply report that your expenses were the same for both years?
If you were a student in 2016, and you received a 1098-T from the school you attended, and the information sounds reasonable to you, then go ahead and include the form on your 2016 return.
If you weren't a student, or are certain that your expenses were different, don't report the information on this form. Contact the school to get a corrected form, or report on your return what you know to be true, based on other information the school has sent you. The last thing you need is to have to repay a credit based on erroneous information.
