For tax year 2017 and before box 2 was used for the amount billed in the tax year, and box 1 was used for the amount paid *in the same tax year*. your issue can and will occur if you paid the amount billed *AFTER* the 1098-T was issued. So all you need to do is provide the IRS with proof that you paid the amount billed, and that you paid it in 2017. Things like cancelled checks and bank statements will suffice. It really is that simple.
