Depends. If your parents claim you as a Dependent on their return (or are allowed to claim you), they enter your 1098-T in their return.
If not, you would enter it on your return, and yes, you would have Taxable Income if Scholarships/Grants exceeds Tuition Paid (don't forget to enter all other expenses, such as books and fees).
Click this link for detailed info on Who Enters the 1098-T.
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