The tech support person at ProSeries told me the IRS does not really care if the College got paid (box 1). Just as long there was enough qualfying billed exps as if the college knows qualified from none qualified. This must be why when I entered all the data from the 1098-T including nothing from box 1, why I got no errors and the TP still got the full credit. Heck I think I am going to quite asking for the amt of tution fees on my tax organizer.
Why should the IRS care if the student attend classes.
Why should the IRS care if the student attend classes.