1098-T with prior year adjustments, no prior year education credit or deductions, is this reported?

[Username is two words]

The taxpayer is a graduate student who gets a 1098T each year with more aid than expenses, so he always has some taxable income from it. He's never had any education credits or the tuition deduction. This year, there are amounts in boxes 4 and 6 for prior year adjustments. The net of the adjustments would end up being more taxable income.

Everything I read about this mentions adjusting a prior education credit or tuition deduction. I have found nothing that addresses what to do if the taxpayer never had either one. Logically, it seems he should pick up the additional income but I can find nothing that says this.  Does anyone know? Thanks.

[TaxGuyBill]

I've never encountered this, but I'm reading it as it reduced the current-year tuition expenses.  *IF* that is the case, it effectively increases the taxable amount of scholarships for this year.

https://www.irs.gov/publications/p970#en_US_2022_publink1000293333