There are potentially several reasons for amount discrepancies. First, the amount in Box 1 only represents amounts paid for QTRE. This does not include payments made for room and board, or other additional student fees, which though are important, are not considered mandatory education expenses for tax purposes. Secondly, Form 1098-T reports amounts that the student paid in a calendar year, and the pay date does not necessarily correspond to the attendance dates. For example, tuition for the spring 2026 semester is typically billed in November (2025) so a student may have paid tuition for spring 2026 semester in the 2025 calendar year, despite the fact that classes didn’t start until 2026. The best and most accurate source of information about the amounts that are paid for QTRE is in the student's registration statement.