She won't have to file. Rather, on your return, you can use these figures to claim the American Opportunity Credit, provided that your income allows you to do so. Box 1 is Tuition paid, and box 5 is scholarship received. Since her expense is more than the scholarship, you may claim the balance as expense on your return. (One caveat is if expenses were covered through a 529 plan, which would be reported on a 1099-Q. If that is your situation, comment what is reported for the expenses).
Up to $4000 of qualifying expenses may be used to claim up to $2500 of credit ($1500 non-refundable, and $1000 refundable credit). For more information, please see this FAQ: https://ttlc.intuit.com/replies/5358150
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