Carl
Level 15

Deductions & credits

The education stuff is "never" duplicated on two tax returns.

Typically, if the student qualifies as your dependent *and* you are actually claiming them as your dependent, then you will report *all* the education stuff on your return. Now that's "typically".

 

If a 1099-Q (not talking about a 1098-T in this specific paragraph) is involved here, then the 1099-Q gets reported on the tax return of the person whose SSN appears in the "beneficiary recipient" box of that 1099-Q, regardless of who reports the other education stuff.