Could be, when you enter the 1098-T into the TurboTax program, there is a "What if this is not what I paid?" link under box 2 in case what was billed is not what was paid and you can report the amount paid. The IRS required schools use Box 1 rather than Box 2, but it seems few schools have changed their reporting procedures. IRS Pub 970 has some helpful information. Please see original answer for a link to IRS Pub 970.
