<p>No - it had to be paid in 2013. If it was billed in 2012, but paid in 2013 keep a copy of the 1098-T, because you might need it for the 2013 tax return filed in 2014. </p>
<p>As others have suggested, the only purpose of the 1098-T is to show that she attended an eligible college. The accounting that goes into the way the 1098-T is reported doesn’t really match up with your taxes. The amount billed makes absolutely no difference, the amount PAID in 2012 is what matters.</p>
<p>The fact that they credited the grant money in December doesn’t mean you didn’t pay anything - that was just paid early, for amounts that would be billed in January.</p>