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You use the 1098-T for Lifetime Learning Credit if otherwise qualified. She doesn’t have a do anything with it since she has no filing requirement.
If she is a dependent and does not have a filing requirement, you can report the 1098-T on your tax return and claim either an education credit or the Tuition & Fees deduction on your personal return.
Please see the link below for the types of credits available as well as the Tuition & Fees deduction.
To enter your 1098-T information:
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