Whomever is listed as the recipient on the 1098-t needs to report it on their taxes
Certain expenses are not deductible in any event which is why the college did not list them in box 1
Please describe what was “out of pocket” during the summer that was not on the 1099-T
Also read the link below carefully
https://www.irs.gov/credits-deductions/individuals/aotc
