23-year old dependent, full-time student & 1098-T. WHO REPORS IT?

Dependent child did not work in 2024. Received a 1098-T:

box 1: $6,900 payment for tuition

box 5: $8,200 Scholarship/grant

 

Does dependent child need to file taxes? Do I need to include the 1098-T in my taxes? or it does not need to be reported. Dependent child had no reportable income in 2024.

 

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