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Deductions & credits
Note that the standard deduction for a person claimed as a dependent on another person's return is not necessarily $12,200. For the circumstances you describe, the standard deduction for your daughter would be $3,850. See the IRS guidance at this link.
Because you claim your daughter as a dependent, the Form 1098-T goes on your tax return for the education credits. But, if the scholarship exceeds your daughter's qualified education expenses (in which case you won't get any education credits) the excess of the scholarship over the qualified expenses must be reported as income on your daughter's tax return.
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‎July 11, 2020
3:20 PM