Oops! I reread your original email (my bad - sorry about that). The value of tuition payments (Box 1) does exceed the scholarships (Box 5) on the 1098-T.
If I do not claim the children as dependents on my return, can they put the 1098-T on their return? Their MAGI is well below the $90,000/$65,000 limit for the American Opportunity credit or Lifetime Learning credit, and I don't know if they would then qualify for those.
