The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or possibly your student has taxable scholarship income.
If you claim the tuition credit, you do need to report that you got one or that you qualify for an exception (the TurboTax interview will handle this)
You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T.
If you made payments in 2024, and did not count those payments on your 2023 tax return, you may claim the tuition credit on your 2024 tax return. After answering no to the question "did you receive a 1098-T," answer yes to the question "do you qualify for an exception" (you do). You may not count 2024 expenses that were actually paid in 2023, even if you didn't claim them, already, on your 2023 tax return.
