My son's college puts both the fall and spring semester's charges in box 1 on the 1098-T, even though I paid for the Spring semester more than a week after 1/1/2020. I think that I got confused about the "semester starting in the first three months" provision and I combined both the Fall 2019 and the Spring 2020 charges - since that's what the 1098-T shows. From what I've read on this forum, It seems like I can only do this if I actually paid for the Spring semester in 12/2019 - not after 1/1/2020.
1) Is this correct and should I only count 2019's charges? If so, do I use the "what if this is not what I paid to this school" entry to reduce the 1098-T box 1 amount?
2) I also did this last year... Should I amend last year's taxes to eliminate Spring 2019 and then include Spring 2019 & Fall 2019 on this year's taxes?
