If you claim him, you report his 1098-T. If you can't claim him (due to his age or providing over half of his own support for the year) he claims himself, he reports the 1098-T. You can claim him if he was 23 or younger as of 12/31/2022, assuming he was a full-time student from Jan - graduation and the other requirements are met, see Qualifying Child requirements. As Bsch4477 notes above, if you can claim him, make sure he indicates that on his return.
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