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The person claiming the student has the right to claim the credit and can enter the 1098-T. If the 1098-T has scholarship income, the student may have income.
The 1098-T is only an informational document. The form or the numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means the parents are eligible for a tuition credit or possibly the student has taxable scholarship income.
Here's a post on the five main points on the 1098-T:
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