That link is just somebody's opinion, not an IRS reference.
You cannot split box 1 simply means only one person can claim the tuition credit (not both the parent and the student). The "splitting" of the 1098-T is just an information entry device in TurboTax.
Q. "Now for the same question for me as parents joint return. It asked was any of your financial aid already included as income"
A. TT doesn't use that for anything on your return. It's trying to be helpful by giving you an indication, if any, of how much scholarship the student might need to report as income, on her return. We already know that. Don't get bogged down in extraneous issues.
Here's the simple version: on your return enter the 1098-T with $4000 in box 1 and 0 in box 5. Enter no other numbers. The $4000 QEE, to claim the tuition credit, is the only calculation needed.
