My son is a college student who lives at home. We are paying his tuition. Can we deduct the tuition expense and must he remain on our return or should he file his own?

[DoninGA]

To include the education expenses on your tax return you must be claiming him as a dependent.

[Hal_Al]

Here's a post on the five main points on  form  1098-T:

https://ttlc.intuit.com/community/college-education/discussion/re-what-do-i-do-with-form-1098t/01/37...