@SweetieJean I'm not sure what "this" is. But, no, I don't have a citation.
The common situation is: the school shows the Spring 2022 tuition in box 1 of the 2021 1098-T but fails to show the Spring 2022 scholarship in box 5 because of their own administrative shortcomings. Clearly there's a mismatch. That's why TT has the two entries in the interview:
"What if this is not what I paid the school" underneath box 1.
screen that allows you to adjust the scholarship amount for "amounts not awarded for 2021 expenses"
