Who files my 1098t?

[jam3jr]

I am a full time graduate student under the age of 24.  My parents are NOT claiming me as a dependent, but they paid for my tuition.  Who would file my 1098t?

[Hal_Al]

You should. The tuition credit goes with the student's exemption (dependency), regardless of who paid the tuition. Since you are claiming yourself, you claim the credit.

You don't say why your parents are not claiming you. Tuition is a big part of support. Be sure they can't claim you.

[jam3jr]

I no longer live with them, and even with the tuition amount, I provide more than half my support.  Since they did pay the tuition, would I need to claim that in some way (like as a gift)?

[Hal_Al]

No, there is nothing for you to claim anywhere about the gift.