does my daughter have to file taxes if she received a 1098-T?

It depends.

 

If the student listed on the 1098-T is your dependent, enter the 1098-T on your (parents) return, even if your dependent paid the tuition.

 

If you ae not claiming your daughter as a dependent, then enter the 1098-T on her return regardless of who paid the tuition, (unless it was her employer. In that case, she can just keep the 1098-T with her tax records.).

 

Enter 1098-T online:

1. Open your return (if not already open)
2. Enter "1098t" in the Search box.
3. Click on "jump 1098t" link.
4. Enter your information.

Or...

 

1. Open or continue your return.
2. Select Federal and then Deductions & Credits.
3. Select I'll choose what I work on.
4. Under Education, select Start or Update next to Expenses and Scholarships (Form 1098-T).
5. Follow the screens to enter your info.

 

Enter your 1098-T exactly as is, even if the amounts are wrong (this is common). You'll get a chance to correct this info and enter additional expenses later on.

 

Leave blank boxes blank. Don't enter 0 for any blank boxes.

Q. Does my daughter have to file taxes if she received a 1098-T?

A. No.

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

 

Here are the four main points on the 1098-T:

https://ttlc.intuit.com/community/college-education/discussion/i-need-help-with-1098t-section-college-expenses/00/3451036