the 1098-T has the student's SSN on it (NOT THE PARENTS!!!!). Any scholarship income is the student's responsibility.
If Box 5 exceeds Box 1, that is income reported BY THE STUDENT.
if Box 1 exceeds Box 5, there is no income for the student to report and that excess becomes the basis of the AOTC tax credit.
that is an over generalization, but explains how it works.
