TaxGuyBill
Level 15

If I remember correctly, you are allowed to offset the scholarships with all of the tuition for the year, even if some of it was reported on the prior year 1098-T. 

Just be sure to document things in case of an IRS notice (and warn the taxpayer of a potential IRA notice).

However, because you are doing that, you may also need to look at the prior year.  If you are applying the 2022 scholarships to the spring 2022 semester (which was reported on the 2021 1098-T), you may need to look at if any credits or taxable scholarships would be affected on the 2021 tax return.