Can I use the bills as the basis for determining the taxable scholarship income?
No. Not the bills. What tax year an expense was billed doesn't matter. You need the receipt to show what tax year it was actually paid.
Just enter the 1098-T exactly as printed. Then later screens will ask you for those things not included on the 1098-T. It all "works out in the wash".
One thing that helps is if you have the student log into their online college account and go to their financials section. Then do a "detailed" printout of everything. Some things to keep in mind when reading the printout.
The only date you're interested in is the "paid" date. The date of the class that was paid for doesn't matter. The date the payment was "credited" to a specific class or fee doesn't matter. The date that matters is the "date you paid the college" which is commonly referred to as the "payment received" date. This date should match the date on any receipt you were provided. If it doesn't match, then the date on your receipt is the one and only date that takes precedence for the date you paid the expense.
