Box 1 of 2020 Form 1098-T (Payments received for qualified tuition) shows $300.
I paid $200 for academic periods in 2020 and $100 for academic periods in 2021. (Given that Box 7 is checked, I guess that is highlighting that the school entered $300 rather than $200.)
What amount do I claim on my 2020 1040?
The $300 in Box 1 or the $200 I paid for academic periods in 2020?
(In the later case I guess I would make a note to to claim the $100 for the academic period in 2021, when I file my 2021 1040.)
