Q. If box 5 is 44000 and box 1 is 32500 can a parent file 1098t under their form for 1450 bringing the amount up to the standard deduction for the student?
A. Yes. You can do that, regardless of whether you actually paid any qualifying expenses.
But, you don't want to do just $1450. You want to claim $4000 so you can get the maximum $2500 credit ( or at least $2000 to get a $2000 credit). Your benefit out weighs the tax the student will pay for exceeding the standard deduction. The first $1150 (over the standard deduction) is not subject to the kiddie tax and only taxed at 10%. So, maybe $2600 (1450 + 1150) rather than just $2000.
