Jim,
I don't know the answer to your question. However, several years ago I dealt with a very similar situation involving timing differences between amounts in Box 1 and box 5 on form 1098T. What I recall being told at the time was the I could choose to adjust the numbers on the 1098T to reflect what was actually paid/received in a calendar year (so that it was on an apples to apples basis). However, if I did so I was required to do the same adjustment to the 1098T for every subsequent year my student was in college (so like a one time election). I think it was necessary to do this in year 1 of college. It couldn't be done after year 1.
I don't know what the current rules allow you to do.
Good luck!
