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Deductions & credits
You don't need to do anything special. Everything you need is on the 1098-T.
Box 1 is everything paid to the school, whether by you, by scholarships or by loans. Box 5 is how much of the box 1 amount that was paid by scholarships (but not loans). As long as box 1 is more than box 5, you may count the difference towards claiming the tuition credit, even if you did not pay the full difference.
The person who claims the student, as a dependent, gets to claim the full amount, even if they did not pay the full amount.
If the difference is less than $4000, reply back for further instructions. Tell us the amount in box 1 and box 5 and any additional qualified expenses paid: books, computers, other course materials, but not room & board.
March 15, 2021
10:48 AM