Yes. But, You do not "file" a form 1098-T. You file a tax return that may include an education credit (or report scholarship income).
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 (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. In the 1098-T screen, click on the link "What
if this is not what I paid the school"
underneath box 2. You will then be able to enter the actual amounts
paid.
Be advised that There's a new urban myth among college
students that says they can get a $1000 from the government just for filing a
tax form. For most of them, they simply aren't eligible. A student, under age
24, is only eligible for the refundable portion of the American Opportunity Credit if he supports himself by working. You
cannot be supporting yourself on parental support, 529 plans or student loans
& grants. You must have actually paid tuition, not had it paid by
scholarships & grants. It is usually
best if the parent claims that credit.
You cannot claim a credit if you are, or can
be, claimed as a dependent by someone else.
https://www.irs.gov/Individuals/AOTC
