Daughter's freshman year. Paid $8K in summer 21 for Fall 21, received $5K scholarship. Then had to pay Spring tuition in Dec. Paid $8K. I think university doesn't include on 1098-T because of the scholarship for Spring (another $5K) not posting to her student account until Jan 22. But that doesn't change the fact they required us to pay in Dec 21, and therefore I can only use those expenses in the year paid, 2021. I think I might have a case for corrected 1098-T, but obviously this isn't an inadvertent error, this is the way the university does things. My only other option is probably to attach an explanation to the tax return of why I'm claiming more expenses than what is on 1098-T (per IRS phone support guidance). Not sure how to add explanation to efile or if that means I have to mail it in which I am hoping to avoid.
