I have same issue but from different cause (timing only - no internship involved). Working on 2023 taxes.
Son graduated in May 2023, but was full time student. He rec'd ~ 9k/semester scholarship; Tuition is approx 20k/sem; room/Bd approx 6k/sem).
2023 1098-T as received had 0k Box 1, 9k box 5.
This reflects 2023 Spring semester. I had paid Tuition in late December 2022 (even though not technically due until Mid January 2023), so Box 1 reflects correctly. The University at that time (Dec 2022) showed on the tuition statement: "expected aid of 9k", so nothing more for me to pay.
However I guess they technically don't apply the scholarship until January 2023 when tuition technically due. There was no January payment to my son, nor a credit to his account that we collected or is still sitting there.
The impact of reporting 1098-T as is (Box 1 $0; Box 5 $9k), is that I believe that DQ's me from one of the edu credits (haven't gotten that far but believe it will be American Oppty).
QUESTION for TTax employee: Can I change my Box 5 to $0 since it technically applied to the Tuition that was paid (and effectively credited) in Dec 2022.?
I went back and reran my 2022 TTax as a test adding this 9k - and it didn't change ANYTHING on that 2022 return (still got the edu credit and Fed/State tax obligation unchanged).
Thanks in advance for the review and comments
