Deductions & credits

Thank you for explaining that.

 

My daughter did receive a 1098T from a community college with $161.25 in box 1 and nothing in other boxes.  On which return (parent or student) do I enter this particular 1098T?

 

The other 1098T info which is to be entered (differently) onto both returns should be associated with the university that did not provide a 1098T - correct?