Do I need to file a 1098 T form?

[BillM223]

Normally, yes, because this may lead to credits or to additional taxable income, depending on the information on the form and the additional questions you answer. 

The only time you would not is if you are a dependent of your parents, in which case they will add the 1098-T to their return.

Note that the IRS already has a copy of the 1098-T so you can't leave it off and hope they don't notice.

[Hal_Al]

You are nor "required " to, but you may "need" to. 

The 1098-T is only any informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly your student has taxable scholarship income. 

If you claim the tuition credit, you do need to report that you got one or that you qualify for an exception (the TurboTax interview will handle this)

You claim the tuition credit, or report scholarship income, based on your own financial records, not the 1098-T.