@SweetieJean If your "citation for this?" is referring to the amounts to enter in form 8863 then the below may be what you're asking for and it comes from the Instructions for Form 8863 , page 4. FYI, I bolded the line below.
You may receive Form 1098-T from the institution reporting
payments received in 2021 (box 1). However, the amount in
box 1 of Form 1098-T may be different from the amount you paid
(or are treated as having paid). In completing Form 8863, use
only the amounts you actually paid (plus any amounts you're
treated as having paid) in 2021 (reduced, as necessary, as
described under Adjusted Qualified Education Expenses, later).
By following the above, my corrected Box 1 amount is 29,550 as opposed to the school's form showing 18,975 so I'm closer to the reality of what actually transpired. By the way, I confirmed with the school that their Box 1 amount is when they charged the account but the IRS goes by calendar year paid. Now I know to not pay them in Dec but to wait until Jan.
If your "citation for this?" is referring to @Hal_Al 's line of "The 1098-T that you enter in TT is not sent to the IRS" then I can't help other to say that the TT info might not be furnished but the actual 1098-T clearly notes: This is important tax information and is being furnished to the IRS.
@Hal_Al thank you so much for spelling out the scholarship adjustment section. I must have blown by that initially and didn't realize that was my opportunity to justify what happen with the issue of the tuition/scholarship timing.
I think the take away with all of this is you fill in the amounts as showing on the 1098-T BUT you also have to clear up the confusion caused by the school (as Hal_Al so wisely noted "because of their own administrative shortcomings") by clicking on "What if this is not what I paid the school" and entering what was actually paid in '21 (ask the school for the account transaction history) and by adjusting the scholarship to match for when it was actually allocated for. I did this and now TT sees that I qualify for the credit so my conscience is free and clear. Thanks again Hal_Al!
