Q. Is it required to be filed on a PA tax return?
Simple answer: No. The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly your student has taxable scholarship income*.
Boxes 1 & 6 have data. I think you mean boxes 1 & 5.
"She moved to PA to go to school". Moving to another state solely for the purpose of attending school does not mean a change in state residence for tax purposes, particularly if she is still your dependent. Why are you preparing a PA tax return?
*If your student has any taxable scholarship, it will be entered on the federal return via the 1098-T. But, the 1098-T is not used to enter it on the state return. It simply transfers to the state return via the federal AGI amount.
