If you did not claim the tuition paid in December on last year's return, then you can use it now. Tuition paid for the first 3 months of the next year also qualify, See page 12, What Expenses Qualify at IRS Publication 970, Tax Benefits for Education..
The income can be reduced by books and other expenses in 2023 as well.
The 1098-T will go on your son's return along with the expenses allowed to create his taxable income. The 1098-T will not go on your return.
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