Would like to know if Parent or Student would file using 1098-T

Hello,

 

My son (20 years old) and I both work, plus my son is currently attending college.  My wife and I claim my son on our joint tax return since he's living with us and we support him.

 

Regarding the 1098-T form, Nathan received University Grants/Scholarships but we paid his tuition for 2020.  So would Nathan and/or myself include the 1098-T form information in our tax return?

 

Thank you,

Scott Moyer