Box 1 on a 1098-T is WHAT WAS PAID, not what was billed.
The 30,138 in Box 1 on the 2022 1098-T represents the school saying you PAID 30,138 in 2022.
If the school billed in 2022, but the scholarship did not pay until 2023, then that amount should not be in Box 1 on the 2022 1098-T.
You can go forward, pay in December for classes that start in January, but you can't go backward, pay in January for classes that ended in December.
So what you are saying is that the school was paid 7,608 plus 16,000 for a total of 23,608 in 2023.
IF THIS IS TRUE, use the "What if this is not what I paid" link under Box 1 on the 1098-T screen and enter the amount paid in 2023. Keep proof, such as your school account records with your tax file.
HOWEVER if this is true, then your 2022 1098-T would be wrong and Box 1 on the 1098-T of 30,138 would have been offset with 32,000 (16,000 + 16,000) in Box 5, meaning you may not have been eligible to have claimed the education credit in 2022.
Again, you need to look at your school records and decide what was paid in which year.
If you attended in 2021, you need to see if amounts overlapped that year as well.
IRS Pub 970
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