How do I report incorrect 1098-T?

[David]

Client received a 1098-T with $1,791 reported as scholarships (GI Bill) in box 5 and $1,818 in box 6 adjustment to scholarships for a prior year.

The client did not receive any scholarships (GI Bill) in 2016. Both the box 5 and box 6 amounts relate to 2014. Shouldn't the school have netted both amounts in box 6 since both relate to 2014? The school told the client they will not send a corrected 1098-T.

I can't find where to correct this so that the client gets the credit for the $1,791. The client is eligible for the Lifetime Learning Credit.

All instructions for the education recapture credit address only additional tax to be reported on line 44 of Form 1040. Nothing addresses how to recapture an additional credit. Pub 970 doesn't address this either.

I don't think I can report zero in box 5 and net the original box 5 and box 6 numbers in box 6 since the IRS expects the tax return to match the 1098-T.

The only thing I can think of is to increase the actual box 2 amount paid by $1,791. The result will be that the 1098-T input on the tax return will match the 1098-T filed with the IRS and the client will get the full benefit for the education expenses paid in 2016.

Has anyone who has dealt with this issue found a better way to handle this?

Thanks.