No, if she received a 1098T you report as is, unless like Hal_Al stated, if it was paid in 2023 for the first term in 2023 it may be allowed for 2022 tax year, and you would have to deduct it from next years 1098T. Not for late payments due in 2022. Only then can you claim 2023 expenses on your 2022 tax return. But tuition paid in 2023 should reflect on next years 1098T if tuition received in 2023. You may only include amounts paid in 2023 for an academic period beginning January–March 2023.
@herrerasinhawaii
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