Deductions & credits

Sorry if I'm being dense about this but I want to be sure get it right after my earlier missteps.

 

When you say "We assign $4000 of expenses to the AOTC, allowing you to claim that.", how is this done in TT and on which return?

 

When you say "enter a 1098-T with box 1 blank and $5117 in box 5", is that on the parent return or the student return?

 

Is the student return to reflect someone can and will claim them as a dependent in this scenario?

 

Thank you so much.